The regulations governing rewards and incentives for respiratory therapists shall be established by the central competent authority.

A person who practices respiratory therapy without having obtained qualifications of respiratory therapists shall be subject to imprisonment for up to two years, or in addition thereto, a fine of not less than NT$30,000 and not more than NT$150,000. However, this rule does not apply to students from relevant departments/graduate institutes/divisions who engage in internships under the guidance of respiratory therapists, as well as people who graduated from the departments/graduate institutes/divisions set forth in Article 2 no more than one year ago from the day when they obtained a degree.
In the event that the practice specified herein is involved in the practice carried out by nursing personnel, physical therapists, medical technologists, or other professionals and technologists in accordance with the respective professional medical practice laws, such personnel will not be deemed as violating the provisions of the preceding paragraph.

Any respiratory therapist who violates Paragraph 2 of Article 13 shall be subject to imprisonment for up to one year, or in addition thereto, a fine of not less than NT$30,000 and not more than NT$150,000.
Those who commit the offense set forth in the preceding paragraph shall also be subject to suspension of practice for a period of not less than one month and not more than one year. In case of severe offenses, their practice licenses or respiratory therapist certificates may also be annulled

In the event that respiratory therapists lend their certificates or licenses to others for use, their respiratory therapist certificates shall be annulled.

Respiratory therapists who fall under any of the following circumstances shall be subject to a fine of not less than NT$10,000 and not more than NT$50,000. In case of severe violations, they shall also be subject to suspension of practice for a period of not less than one month and not more than one year or annulment of their practice licenses:
1. Violating Article 15;
2. Committing illegal or unlawful acts in the course of practicing.

Those violating Paragraph 1 of Article 7, Paragraph 1 of Article 8, Article 10, Paragraphs 1 and 2 of Article 11, Paragraph 1 of Article 12, or Article 14 shall be subject to a fine of not less than NT$10,000 and not more than NT$50,000.
Those violating Paragraph 1 of Article 7, Paragraph 1 of Article 8, Paragraphs 1 and 2 of Article 11, or Paragraph 1 of Article 12 shall be punished in accordance with the preceding paragraph, and will be required to make improvements within a specified period of time. In case of failure to make improvements after punishment has been imposed and the orders to make improvements within a specified period of time have been issued three times, they shall be subject to suspension of practice for a period of not less than one month and not more than one year.
In the event that a respiratory therapist association violates Paragraph 2 of Article 12, the authority in charge of civil associations shall impose a fine of not less than NT$10,000 and not more than NT$50,000, and shall order the association to make improvements within a specified period of time. If it fails to make improvements before the deadline, consecutive punishments shall be imposed on a daily basis.

Those violating Article 5, Article 16, Paragraph 1 of Article 16-1, Paragraph 2 of Article 16-4, Paragraph 2 of Article 16-7, Paragraph 2 of Article 16-10, Article 16-11, Article 16-12, or Article 16-14 shall be subject to a fine of not less than NT$20,000 and not more than NT$100,000.
Those violating Paragraph 2 of Article 16-10 shall be punished in accordance with the preceding paragraph, and will be required to refund the excess amounts charged within a specified period of time. In case of failure to refund before the deadline, consecutive punishments shall be imposed.

Any home respiratory care unit that falls under any of the following circumstances shall be subject to a fine of not less than NT$20,000 and not more than NT$100,000. In case of severe violations, its business license may also be annulled:
1. Allowing people without the qualifications of respiratory therapists to practice respiratory therapy without permission;
2. Failing to suspend its operations after being subject to suspension of operations.

Those violating Paragraph 1 of Article 16-3, Paragraph 1 of Article 16-4, Paragraph 3 of Article 16-6, Paragraph 1 of Article 16-7, Article 16-8, Paragraph 1 of Article 16-10, or Article 16-13 shall be subject to a fine of not less than NT$10,000 and not more than NT$50,000.
Those violating Paragraph 1 of Article 16-3, Paragraph 1 of Article 16-4, or Article 16-8, or failing to comply with the standards set forth in Paragraph 4 of Article 16-1, shall be punished in accordance with the preceding paragraph, and will be required to make improvements within a specified period of time. In case of failure to make improvements before the deadline, they shall be subject to suspension of operations for a period of not less than one month and not more than one year.

If respiratory therapists subject to suspension of practice continue to practice, their practice licenses shall be annulled. In the event that they continue to practice after their practice licenses are annulled, their respiratory therapist certificates shall be annulled.

In the event that the responsible respiratory therapist of a home respiratory care unit is subject to suspension of practice or annulment of his/her practice license, the home respiratory care unit shall also be subject to suspension of operations or annulment of its business license.
In the event that a home respiratory care unit is subject to suspension of operations or annulment of its business license, the responsible respiratory therapist thereof shall also be subject to suspension of practice or annulment of his/her business license.

In the case of a home respiratory care unit, except for those established by juridical persons in medical care, the fines stipulated in the Act shall be imposed on the responsible respiratory therapist thereof.

Unless the Act provides otherwise, the competent authorities at the municipality/city/county level shall be the ones to impose fines, suspend practice or operations, or annul practice licenses as stipulated herein. The central competent authority shall be the one to revoke or annul respiratory therapist certificates.

In case that a fine imposed in accordance with the Act with a specified due date is not paid by the due date, the case will be referred for compulsory enforcement as required by law.