Any person who violates the provisions of Sub-paragraph 1 of Article 15 shall be punished with imprisonment for not less than one year but not more than seven years, or in addition thereto, a fine of not more than one million New Taiwan Dollars.
Any person who, with an intent to make a profit, commits the offenses referred to in the preceding paragraph shall be punished with imprisonment for not less than three year but not more than ten years, or in addition thereto, a fine of not more than five million New Taiwan Dollars.
Any person who is the leading conspirator of any offense referred to in the preceding two paragraphs shall be punished with imprisonment for not less than five years, or in addition thereto, a fine of not more than ten million New Taiwan Dollars.
Any person who attempts to commit the offenses referred to in the preceding three paragraphs shall be punishable.
Where any owner, operator, or master or captain of any vessel, aircraft or other means of transportation of the Republic of China, or any steersman of any other means of transportation of the Republic of China violates the provisions of Sub-paragraph 1 of Article 15, the competent authorities shall suspend the voyage of the referred vessel, aircraft or other means of transportation of the Republic of China for a limited period of time, or annul the pertinent licenses, and in addition suspend or annul the professional licenses or qualifications of the referred master, captain or steersman.
Where any owner of any vessel, aircraft or other means of transportation of the Republic of China has any of the activities referred to in Paragraphs 1 to 4, or intentionally or with gross negligence causes any third person to use its vessel, aircraft or other means of transportation to engage in any of the activities referred to in Paragraphs 1 to 4, and the main purpose of the referred activities is to transport any of the people of the Mainland Area to enter into the Taiwan Area illegally, the competent authorities may confiscate the vessel, aircraft or other means of transportation. Where an owner knowing that the referred vessel, aircraft or other means of transportation may be confiscated acquires the ownership to avoid the disposition of confiscation, the same provisions shall apply.
In any of the situations referred to in the preceding paragraph, the seizing authorities may confiscate the referred vessel, aircraft or other means of transportation if for which there is no competent authorities concerned.

Any person who is entrusted to assist the handling of matters relating to any dealing between the peoples of the Taiwan Area and the Mainland Area or to negotiate or execute agreements and acts beyond the entrusted scope to cause damage to the national security or interests shall be punished with imprisonment of not more than five years, or detention, or in lieu thereof or in addition thereto, a fine of not less than five hundred thousand New Taiwan Dollars.
In the situation referred to in the preceding paragraph, apart from those responsible persons who shall be punishable, the juristic persons, organizations, or any other institutions shall also be punished with a fine prescribed in the preceding paragraph.

Any person who enters into the Mainland Area without permission in violation of the provisions of Sub-paragraph 1 of Article 4-4 shall be punished with an administrative fine of not less than three hundred thousand but not more than one million and five hundred thousand New Taiwan Dollars.

Any person who violates the provisions of Sub-paragraph 4 of Article 4-4 shall be punished with an administrative fine of not less than two hundred thousand but not more than two million New Taiwan Dollars.
Any person who violates the provisions of Article 5-1 shall be punished with an administrative fine of not less than two hundred thousand but not more than two million New Taiwan Dollars; where the matter of violation is serious or the person commits the same or similar violation again, it shall be punished with imprisonment of not more than five years, or detention, or in lieu thereof or in addition thereto, a fine of not less than five hundred thousand New Taiwan Dollars.
In any of the situations referred to in the preceding paragraph, if the actor is a juristic person, organization, or any other institution, the responsible person shall be punished; the referred juristic person, organization, or any other institution shall be in addition punished with a fine prescribed in the preceding paragraph.

Any owner, operator, or master or captain of any vessel, aircraft or other means of transportation of the Republic of China, or any steersman of any other means of transportation of the Republic of China who violates the provisions of Article 28 or Paragraph 1 of Article 28-1, and any of the people of the Taiwan Area who violates the provisions of Paragraph 2 of Article 28-1 shall be punished with imprisonment of not more than three years, or detention, or in lieu thereof or in addition thereto, a fine of not less than one million but not more than fifteen million New Taiwan Dollars; provided, however, that if the referred offense is committed by the master, captain, or the steersman of the vessel, aircraft or other means of transportation of the Republic of China out of its own decision, it is the master, captain, or steersman who shall be punishable.
If the owner or operator of the vessel, aircraft or other means of transportation of the Republic of China referred to in the preceding paragraph is a juristic person, apart from the actor who shall be punishable, the referred juristic person shall be punished with a fine prescribed in the preceding paragraph except that the representative of the juristic person has done its best in preventing the occurrence of the violation.
The provisions of Article 7 of the Criminal Code shall not apply to the situation where, as referred to in Paragraph 1, any of the people of the Taiwan Area transports any of the people of the Mainland Area outside the territory of the Republic of China without permission to any other country or area outside the Taiwan Area and the Mainland Area.
In the situation referred to in Paragraph 1, the competent authorities may suspend the sailing, flying or operation of the referred vessel, aircraft or other means of transportation of the Republic of China for a limited period of time, or annul the pertinent licenses or certificates, or in addition, suspend or annul the professional license or qualification of the referred master, captain or steersman.

In the situation where any vessel of the Mainland Area is seized by the competent authority due to violation of the first Paragraph of Article 32, the owner, operator, captain or master of such vessel may be punished with an administrative fine in a sum not less than three hundred thousand but not more than ten million New Taiwan Dollars.
The fines prescribed in the preceding paragraph shall be imposed, and enforced, by the coast guard authority.

Any person who violates the provisions of Paragraph 1 or 2 of Article 36 shall be punished with an administrative fine of not less than two million, but not more than ten million New Taiwan Dollars, or in addition thereto, an order that the violation shall be terminated or rectified within a specified time limit; where the violation is not terminated or rectified by the expiration of the aforementioned time limit or the same violation is repeated after the termination, the responsible person shall be punished with imprisonment of not more than three years, detention, or in lieu thereof or in addition thereto, a fine of not more than fifteen million New Taiwan Dollars.
Where any financial, insurance, securities or futures institution of the Taiwan Area or any of its branches in any country or area outside the Taiwan Area violates any order of restriction or prohibition submitted by the Ministry of Finance to the Executive Yuan for approval in accordance with the provisions of Paragraph 4 of Article 36, the responsible person shall be punished with imprisonment of not more than three years, detention, or in lieu thereof or in addition thereto, a fine of not less than one million but not more than fifteen million New Taiwan Dollars.
In the situation referred to in the preceding two paragraphs, apart from those responsible persons who shall be punishable, the financial, insurance, securities and futures institutions shall also be punished with a fine prescribed in the preceding two paragraphs.
The provisions of Paragraphs 1 and 2 shall apply to offenses committed outside the territory of the Republic of China.

Any person who recruits students or acts as middleman in violation of the provisions of Article 23 shall be punished with imprisonment of not more than one year, detention, or in lieu thereof or in addition thereto, a fine of not more than one million New Taiwan Dollars.

Any person who violates the provisions of Sub-paragraph 4 or 5 of Article 15 shall be punished with imprisonment of not more than two years, detention, or in lieu thereof or in addition thereto, a fine of not more than three hundred thousand New Taiwan Dollars.
Any person who, with an intent to make a profit, violates the provisions of Sub-paragraph 5 of Article 15 shall be punished with imprisonment of not more than three years, detention, or in lieu thereof or in addition thereto, a fine of not more than six hundred thousand New Taiwan Dollars.
If the representative of a juristic person, or the agent or employee or other worker of a juridical or natural person commits any of the offenses referred to in the preceding two paragraphs in execution of its professional duties, apart from the actor who shall be punishable, the referred juridical or natural person shall also be punished with a fine prescribed in the preceding two paragraphs except that the representative of the juristic person or the natural person has done its best in preventing the occurrence of the violation.

Any person who violates the provisions of Sub-paragraph 2 of Article 15 shall be punished with imprisonment of not more than six months, detention, or in lieu thereof or in addition thereto, a fine of not more than one hundred thousand New Taiwan Dollars.
If the representative of a juristic person, or the agent or employee or other worker of a juridical or natural person commits the offenses referred to in the preceding paragraph in execution of its professional duties, apart from the actor who shall be punishable, the referred juridical or natural person shall also be punished with a fine prescribed in the preceding paragraph except that the representative of the juristic person or the natural person has done its best in preventing the occurrence of the violation.

Any person who violates the provisions of Paragraph 1 of Article 30 shall be punished with an administrative fine of not less than three million but not more than fifteen millions New Taiwan Dollars, and in addition, any other vessel, civil aircraft or other means of transportation belonging to the same owner or operator of the referred vessel, civil aircraft or other means of transportation may be prohibited from entering into the seaports or airports of the Taiwan Area for a limited period of time.
In the situation where the owner or operator referred to in the preceding paragraph does not have any branch in the Taiwan Area, after the disposition becomes irrevocable, all the vessel, civil aircraft or other means of transportation belonging to the same owner or operator may be restrained by the competent authorities from departing from the seaports or airports of the Taiwan Area until all fines are paid except that a security in the amount of the fine is deposited.

Any person who violates any order of restriction or prohibition issued in accordance with Article 36-1 shall be punished with an administrative fine not less than three million but not more than fifteen million New Taiwan Dollars. If the violator is a bank designated by the Central Bank to conduct foreign exchange operations, the Central Bank shall, according to the severity of the offense, suspend in whole or in part the violator's foreign exchange operations for a limited period of time.

Any person who makes an investment or has technology cooperation in any item of the general categories in violation of the provisions of Paragraph 1 of Article 35 shall be punished with an administrative fine of not less than fifty thousand but not more than twenty-five million New Taiwan Dollars, or in addition thereto, an order that the violation shall be terminated or rectified within a specified time limit; failure for termination or rectification by the expiration of the aforementioned time limit may be punished with consecutive fines.
Any person who makes an investment or has technology cooperation in any item of the prohibited categories in violation of the provisions of Paragraph 1 of Article 35 shall be punished with an administrative fine of not less than fifty thousand but not more than twenty-five million New Taiwan Dollars, or in addition thereto, an order that the violation shall be terminated within a specified time limit; failure for termination by the expiration of the aforementioned time limit or the same violated is repeated after the termination shall be punished with imprisonment of not more than two years, detention, or in lieu thereof or in addition thereto, a fine of not more than twenty-five million New Taiwan Dollars.
Where any juristic person, organization, or other institution commits the offenses referred to in the preceding paragraph, the responsible person shall be punished.
Any person who engages in any business dealing in violation of the proviso of Paragraph 2 of Article 35 shall be punished with an administrative fine of not less than fifty thousand but not more than five million New Taiwan Dollars, or in addition thereto, an order that the violation shall be terminated or rectified within a specified time limit; failure for termination or rectification by the expiration of the aforementioned time limit may be punished with consecutive fines.
For any person who has any trade in violation of the provisions of Paragraph 3 of Article 35, in addition to the punishment inflicted on it in accordance with the provisions of the other laws, the competent authorities may suspend its exportation/importation of goods for a period of not less than two months but not more than one year, or annul its exporter/importer registration.

Any person who violates the provisions of Sub-paragraph 3 of Article 15 shall be punished with an administrative fine of not less than two hundred thousand but not more than one million New Taiwan Dollars.

Any of the people of the Mainland Area who overstays the authorized duration of stay or residency shall be punished by the National Immigration Agency of the Ministry of the Interior with an administrative fine in a sum not less than two thousand but not more than ten thousand New Taiwan Dollars.

Any person who violates the provisions of Article 37 shall be punished with an administrative fine of not less than forty thousand but not more than two hundred thousand New Taiwan Dollars.
Any publication, motion picture, video program, or radio or television program referred to in the preceding paragraph, irrespective of who owns it, shall be confiscated.

Any person who entrusts to another, is entrusted, or acts on its own to engage in advertisement broadcast or publication, or any other promotion activity in the Taiwan Area for any goods, service, or other item of the Mainland Area other than those prescribed in Paragraph 1 of Article 34, or violates Paragraph 2 of Article 34 or the mandatory or prohibitive provisions of the rules governing the management prescribed in accordance with Paragraph 4 of Article 34 shall be punished with an administrative fine of not less than one hundred thousand but not more than five hundred thousand New Taiwan Dollars.
Any advertisement referred to in the preceding paragraph, irrespective of who owns or holds it, shall be confiscated.

Any of the people of the Taiwan Area who have the status referred to in Paragraph 4 of Article 9 and violate the provisions of Paragraph 2 of Article 33 shall be punished with imprisonment of not more than three years, detention, or in lieu thereof or in addition thereto, a fine of not more than five hundred thousand New Taiwan Dollars; provided that holding any other position shall be punished with imprisonment of not more than one year, detention, or in lieu thereof or in addition thereto, a fine of not more than three hundred thousand New Taiwan Dollars.
Any civil servant other than those referred to in the preceding paragraph who is in service, or has retired or been discharged for not more than three years and violates the provisions of Paragraph 2 of Article 33 shall be punished with imprisonment of not more than one year, detention, or in lieu thereof or in addition thereto, a fine of not more than three hundred thousand New Taiwan Dollars.
Any person who does not have the status referred to in the preceding two paragraphs and violates the provisions of Paragraph 2 or 3 of Article 33 shall be punished with an administrative fine of not less than one hundred thousand but not more than five hundred thousand New Taiwan Dollars.
Any person who violates the provisions of Paragraph 4 of Article 33 shall be punished with imprisonment of not more than three years, detention, or in addition thereto, a fine of not more than five hundred thousand New Taiwan Dollars.

Any civil servant of the status referred to in Sub-paragraph 1, 2, or 5 of Paragraph 4 of Article 9 who has retired or been discharged for not more than three years and violates the provisions of Paragraph 2 of Article 33 shall be deprived of the entitlement to its retirement benefits and any payment related thereto.
For any person referred to in the preceding paragraph who receives monthly retirement benefits, if it violates the provisions of Paragraph 3 of Article 33, its entitlement to the monthly retirement benefits and any payment related thereto shall be suspended until the causes cease to exist.
For any civil servant other than those of the status referred to in Sub-paragraph 1, 2 or 5 of Paragraph 4 of Article 9 who has retired or been discharged for not more than three years and who receives monthly retirement benefits, if it violates the provisions of Paragraph 2 of Article 33, its entitlement to the monthly retirement benefits and any payment related thereto shall be suspended until the causes cease to exist.
Any civil servant of the Taiwan Area who violates the provisions of Paragraph 4 of Article 33 shall be deprived of its entitlement to the monthly retirement benefits and any payment related thereto.

Any person who violates the provisions of Paragraph 1 of Article 33-1 or Paragraph 1 of Article 33-2 shall be punished with an administrative fine of not less than one hundred thousand but not more than five hundred thousand New Taiwan Dollars, or in addition thereto, consecutive fines according to the times of violation.
Any person who violates the provisions of Paragraph 2 of Article 33-1 or Paragraph 1 or 2 of Article 33-3 shall be punished with an administrative fine of not less than ten thousand but not more than five hundred thousand New Taiwan Dollars, or in addition thereto, an order by the competent authorities that the violation shall be reported or rectified within a specified time limit; failure for reporting or rectification by the expiration of the aforementioned time limit may be punished with consecutive fines according to the times of violation until the reporting or rectification is done.

Any person who violates the provisions of Paragraph 2 of Article 9 shall be punished with an administrative fine of not more than ten thousand New Taiwan Dollars.
Any person who violates the provisions of Paragraph 3 of Article 9 or the regulations announced under the Executive Yuan’s public notice under Paragraph 9 of the same Article shall be punished with an administrative fine of not less than twenty thousand but not more than one hundred thousand New Taiwan Dollars.
Any person who violates the provisions of Paragraph 4 of Article 9 shall be punished with an administrative fine of not less than two million but not more than ten million New Taiwan Dollars.
Any person of the Taiwan Area with the status as referred to in Subparagraphs 3, 4, or 6, Paragraph 4 of Article 9 who violates the provisions of Paragraph 5 of Article 9 may be punished by the (original) agency where such person serves/served or the entrusting, subsidizing, or investing agencies (institutions) with an administrative fine of not less than twenty thousand but not more than one hundred thousand New Taiwan Dollars.
Any person who violates the provisions of Paragraph 8 of Article 9 pertaining to a failure to make the required filing may be punished by the (original) agency where such person serves/served with an administrative fine of not less than ten thousand but not more than fifty thousand New Taiwan Dollars.
In the event of a violation by a person as referred to in Paragraph 3 of Article 9, the (original) agency where the person served may, upon considering the severity of the violation, suspend fifty percent to one hundred percent of such person’s monthly (civil or military service) pension payments for five years starting from the time of the violation act. In the event of a material violation, the agency may deprive of such person’s entitlement to receive monthly (civil or military service) pension payments and may recover pension payments that have been received by such person. If the violator is not entitled to receive any (civil or military service) monthly retirement payment, the (original) agency where such person serves/served may impose an administrative fine of not less than two million but not more than ten million New Taiwan Dollars.
The punishment set forth in the preceding paragraph shall be reviewed and approved by a review committee formed by the (original) agency where the violator serves/served, together with the National Security Bureau, Ministry of Interior, Ministry of Justice, Mainland Affairs Council, and other related agencies.
The awards, medals, licenses, and certificates given to violators of the provisions of Article 9-3 shall be recovered and/or canceled. However, service medals, medals for loyalty or diligence, or the certificates therefor are not subject to this provision.
Persons who violate the provisions of Article 9-3 and commit an offense against the internal security of the state, an offense against the external security of the state, a crime of disclosure of classified information, or other offenses shall be penalized as set forth in the provisions of the Criminal Code, National Security Act, Classified National Security Information Protection Act, or other relevant laws.

Any currency or banknote not permitted to be brought in or taken out, or undeclared in violation of the provisions of Paragraph 1 or 2 of Article 38 shall be confiscated by the Customs; if it is not declared truthfully, the amount exceeding the declared shall be confiscated.
Any person conducting currency conversation, trading or other transactions in violation of the rules promulgated according to Paragraph 4 of Article 38, his/her Mainland Chinese currency, banknotes or proceeds of sales shall be confiscated; any financial institution or foreign currency exchange bureau which violates the rules shall be punished or concurrently punished with an administrative fine of not less than three hundred thousand but not more than one million five hundred thousand New Taiwan Dollars.
The competent authorities or the Customs may request assistance from the police department when implementing the preceding two paragraphs.

Any cultural object or objet d'art in violation of any order of restriction or prohibition issued in accordance with the provisions of Paragraph 2 of Article 39 shall be confiscated by the competent authorities.

Any person to whom any of the following situations apply shall be punished by the competent authority with an administrative fine of not less than one hundred and twenty thousand but not more than twenty five million New Taiwan Dollars. In addition thereto, the competent authority may order the violator to cease or withdraw such investment or to rectify the violation within a specified time limit, and may suspend the violator’s shareholder’s rights if the circumstances should warrant. In the event that the violator fails to cease or withdraw the investment or to rectify the violation within the required time limit, the competent authority may impose consecutive fines upon the violator for each and every violation until the violator ceases or withdraws the investment or rectifies the violation, and may, if the circumstances should warrant, inform the competent authority for company registration to revoke or nullify the violator’s company recognition or registration, as the case may be.
1. Making an investment in violation of Paragraph 1 of Article 73.
2. Providing or allowing one’s name to be used by the violator referenced in the preceding subparagraph to make investment.
Any person who fails to file the required information, fails to make truthful or complete filing of information or evades, impedes, or refuses the competent authority’s inspection in violation of Paragraph 4 of Article 73 may be punished by the competent authority with an administrative fine of not less than sixty thousand but not more than two million five hundred thousand New Taiwan Dollars. In addition thereto, the competent authority shall order the violator to file or rectify the information or to accept inspection within a specified time limit. In the event that the violator fails to file or rectify the information or to accept inspection within the required time limit, the competent authority may impose consecutive fines upon the violator for each and every violation until the violator makes the required filing or rectification or accepts inspection, as the case may be.
Any enterprise permitted to make investment in accordance with Paragraph 1 of Article 73 who violates the reinvestment related rules promulgated in accordance with Paragraph 3 of Article 73 may be punished by the competent authority with an administrative fine of not less than sixty thousand but not more than two million five hundred thousand New Taiwan Dollars. In addition thereto, the competent authority shall order the violator to rectify the violation within a specified time limit. In the event the violator fails to rectify the violation within the required time limit, the competent authority may impose consecutive fines upon the violator for each and every violation until the violation is rectified.
Any investor or investing enterprise that fails to apply for the review and determination or to file the required information or to make truthful or complete filing of information in violation of the regulations promulgated in accordance with Paragraph 3 of Article 73 may be punished by the competent authority with an administrative fine of not less than sixty thousand but not more than two million five hundred thousand New Taiwan Dollars. In addition thereto, the competent authority may order the violator to apply for a review and determination, file the required information, or make rectification within a specified time limit. In the event the violator fails to apply for the review and determination, file the required information, or make the rectification within the required time limit, the competent authority may impose consecutive fines upon the violator for each and every violation until the violator makes the required application for review and determination, filing of information or rectification.
Any agent of an investor who files untruthful information intentionally or with gross negligence may be punished by the competent authority with an administrative fine of not less than sixty thousand but not more than two million five hundred thousand New Taiwan Dollars.
Any violator of Paragraph 1 through Paragraph 4 hereof whose violation is deemed minor may be first ordered to rectify the violation pursuant to each applicable Paragraph within a specific time limit, and may be exempt from the prescribed penalties thereof after completion of the rectification.

Any party to whom(which) any of the following situations apply shall be punished with imprisonment of not more than three years, detention, or in lieu thereof or in addition thereto, a fine of not more than fifteen million New Taiwan Dollars and responsible for any civil liabilities; where the doers are more than one, they shall be responsible for the civil liabilities jointly and severally, and the competent authorities shall prohibit the referred party from using the name of the company:
1. Engaging in business activities without permission in violation of the provisions of Paragraph 1 of Article 40-1.
2. Providing or allowing one’s name to be used by the violator referenced in the preceding subparagraph to make investment.
In any of the situations referred to in the preceding paragraph, if the actor is a juristic person, organization, or any other institution, the responsible person shall be punished; the referred juristic person, organization, or any other institution shall be in addition punished with a fine prescribed in the preceding paragraph.
If after completing company registration for the branch of a profit-seeking enterprise prescribed in Paragraph 1 of Article 40-1, the responsible person of the branch sends back the operating capital earmarked for the branch to, or allows such capital to be taken back by, the parent profit-seeking enterprise, the responsible person shall be punished with imprisonment of not more than five years, detention, or in lieu thereof or in addition thereto, a fine of not less than five hundred thousand New Taiwan Dollars and not more than two million five hundred thousand New Taiwan Dollars and shall be jointly and severally responsible with the profit-seeking enterprise for compensating damage suffered by a third party as a result.
Any party who violates any provision of prohibition or restriction of the rules prescribed by Paragraph 2 of Article 40-1 shall be punished with an administrative fine of not less than twenty thousand but not more than two million five hundred thousand New Taiwan Dollars, and in addition thereto, an order that the violation shall be terminated or rectified within a specified time limit; failure for termination or rectification by the expiration of the aforementioned time limit may be punished for each and every violation.

Any party which violates the provisions of Paragraph 1 or 2 of Article 40-2 shall be punished with an administrative fine of not more than five hundred thousand New Taiwan Dollars, and in addition thereto, an order that the violation shall be terminated within a specified time limit; where the violation is not terminated by the expiration of the aforementioned time limit or the same violation is repeated after the termination, the doer shall be punished with imprisonment of not more than two years, detention, or in lieu thereof or in addition thereto, a fine of not more than five hundred thousand New Taiwan Dollars.

The administrative fines as provided for in this Act shall be imposed by the competent authorities; where the administrative fines imposed in accordance with this Act are required to be paid within specified time limits, failure to pay by the expiration of the aforementioned time limits, the case shall be forwarded for compulsory execution in accordance with laws.