If any of the following circumstances occurs with respect to a manufacturer, the competent tax authority shall notify the manufacturer to achieve compliance or take corrective action within a prescribed time limit. Failure to do so will result in an administrative fine of no less than NT$10,000 and no more than NT$30,000:
1. Failure to meet the requirements of Article 13, paragraph 1 or 2.
2. Failure to establish or retain account books, accounting vouchers, or accounting records in accordance with Article 15.

When a taxpayer fails to pay the tax within the prescribed time limit, a 1 per cent surcharge shall be imposed on late payment for every 2 days in arrears, starting from the day following the expiration of the time limit. If payment is not made more than 30 days after the time limit, the competent tax authority may refer the case for compulsory execution procedures.
The amount of tax payable under the preceding paragraph shall be subject to interest charges for the period from the date of expiration of the time limit for late payment to the date the taxpayer makes payment or the tax is collected through compulsory execution. The interest shall be calculated per diem at the one-year time deposit rate for postal fixed savings set on January 1st of that year.

If a taxpayer fails to report, under-reports, or does not report in accordance with regulations the sale of the specifically selected goods or specifically selected services of Article 2, paragraph 1, subparagraph 1, the taxpayer will be subject to an administrative fine of not more than three times the amount of the tax evasion in addition to collection of the tax owed.
If a taxpayer sells the specifically selected goods of Article 2, paragraph 1, subparagraph 1 through a nominee, the taxpayer will be subject to an administrative fine of three times the amount of the tax evasion in addition to collection of the tax owed.

A taxpayer that commits any of the following acts involving evasion of the specifically selected goods and services tax in manufacturing or importing the specifically selected goods of Article 2, paragraph 1, subparagraphs 2 to 6 shall be subject to an administrative fine of three times the amount of the tax evasion in addition to collection of the tax owed:
1. Manufacturing and releasing taxable specifically selected goods from the factory without prior registration as required under Article 13, paragraph 1.
2. Selling or changing the purpose of use of tax-exempt specifically selected goods without paying the tax due.
3. Failing to report or under-reporting the selling price, taxable value, or quantity of the goods.
4. Failing to declare imported specifically selected goods in accordance with regulations.
5. Any other act of tax evasion.