Funeral facility management industries that have violated regulations in paragraph 1 and 3 of Article 6 for having establishment, land expansion, additions, or alterations of the funeral facilities without approval, having any of the above done not in accordance with what has been approved, or having violated paragraph 1 of Article 20 for the unauthorized usage or selling of tomb bases or ashes(skeletons) storage facilities will be fined from NT$ 300,000 to NT$ 1,500,000 and made to have improvements or formalities completed within a limited deadline. Those who fail to have the improvements or formalities completed before the deadline will be fined again. Those with serious violations or who refuse to comply with the regulations may be ordered to stop the development, construction, operation or selling of tomb base and ash (skeletons) storage facilities, or may be forced to remove or reinstate the construction. Unapproved and unauthorized use of mobile cremation facility operation and cremation business, or illegal cremation sites that fail to comply with the provisions of Article 23 shall do the same.
Funeral facility management industries that violate the provisions of paragraph 3 Article 7 and fail to complete the construction within five years after it started will be fined from NT$ 100,000 to NT $ 500,000 and ordered to complete the construction within the deadline. Operators that fail to complete construction within the deadline will be fined again. The licenses of those with serious violations may be revoked.
The preceding two punishments will go to the people who are responsible for the establishment, land expansion, building expansion or rebuilt of the funeral facility management industries if there is no operator. If there are none of the aforementioned people, the sales will be punished.

If there is anything illegal occurring in the cremation services held by the person responsible for mobile cremation facilities or their hired employees and they are prosecuted by prosecutors, a petitioned summary judgment, deferred prosecution, or not prosecuted in accordance with Article 253 and Article 254 of the Criminal Procedure Law, the special municipality or county (city) competent authorities may stop the facility from continuing usage. However, those who are determined not guilty are not subject to this restriction.
Operators of mobile cremation facilities in violation of paragraph 2, Article 23 regarding the mandatory prohibition of establishment, usage and management shall be fined from NT$ 30,000 to NT$150,000 and ordered to resolve the issue before the deadline. Those who fail to improve before the deadline may be fined again and prohibited from usage. Those with serious violations may have the licenses of the facilities revoked.

Funeral facility management industry or hired employees in violation of the provisions of Article 24 will be fined from NT$ 30,000 to NT$ 150,000 and ordered to immediately improve the problem. Those who refuse to make improvements may be fined again. Those with serious violations may have the establishment licenses of the ceremony hall and mourning hall revoked.
Funeral facility management industry or hired employees in violation of the provisions of Article 25 to perform unauthorized burial, storage or cremation of bodies and ash (skeletons) will be fined from NT$ 30,000 to NT$ 150,000.
Crematoriums that illegally cremate bodies in violation of the provisions of Article 25 and related to the facts of crime will be ordered to stop business for six months to a year, in addition to having those involved sent to the police. Those with serious violations may have the operation license of funeral facility management industries revoked.

Tomb owners who have violated the square area regulation of paragraph 1, Article 26 will be asking for improvement within a time limit. Those who fail to do so before the deadline will be fined from NT$ 60,000 to NT$ 300,000. Those who have a square area larger than 1 time the legal size will be punished by the exceeding amount of multiple.

Tomb owners who have violated the regulations of paragraph 1, Article 27 will be ordered to improve the issue. Those who fail to do so before the deadline will be fined from NT$ 100,000 to NT$ 500,000. Those have a height higher than 1 time the legal height will be punished by the exceeding amount.

Those who are in violation of the disinterment provisions in Article 29 will be fined from NT$ 30,000 to NT$ 150,000.

Operators of cemeteries and ash (skeletons) storage facilities in violation of the provisions of Article 33 will be ordered to improve the problems before the deadline. Those who fail to improve them before the deadline will be fined from NT$ 10,000 to NT$ 50,000. As in the Article in subparagraph 2 and 4, those who intentionally keep incorrect records will be fined from NT$ 300,000 to NT$ 1,500,000.

Operators of private cemeteries and columbarium in violation of the provisions of Paragraph 1, Article 35 that fail to specify the management fee, fail to set up a daily expenditure or emergency expenditure account as mentioned in paragraph 2 or fail to write the amount, payment method, and usage of management fee in a written contract as mentioned in paragraph 3 will be fined from NT$ 100,000 to NT$ 500,000 and ordered to improve before the deadline. Those who fail to improve before the deadline may be fined again.
Operators of private cemeteries and columbarium in violation of the provisions of Article 35, paragraph 2 that failed to depositing the full amount of the management fee into the designated account or failed to have the management fees expenditure as mentioned in Article 35-1, and fail to make improvements within the stipulated period, will be fined from NT$ 300,000 to NT$ 1,500,000. They may also be fined on a per-instance basis. In cases of severe violations, they may be ordered to cease selling grave sites or ash (skeletons) storage units until the issues are rectified. If the operator continues to sell without compliance, the permit for operating the funeral facility management may be revoked.
Operators of private cemeteries and columbarium that have failed to disclose and update information about the use of the special account, CPA and related reported information for future reference as mentioned in paragraph 4, Article 35 will be fined from NT$ 30,000 to NT$ 150,000 and ordered to improve before the deadline. Those who fail to improve before the deadline may be fined again.

Operators of private cemeteries, or columbarium in violation of the provisions in Paragraph 1, Article 35-2 by not obtaining fire insurance and earthquake insurance coverage, or who violate Paragraph 2 by having insufficient insurance coverage, shall be fined with an amount ranging from over NT$200,000 to NT$1,000,000 and ordered to improve before the deadline. Those who fail to improve before the deadline may be fined again.
For operators of cemeteries or columbarium established with public funds or other government funds who violate the provisions of Article 35-3 by failing to allocate seven percent of the collected usage fees into the public property fund or other government fund account for separate accounting and management, or who fail to use the funds in accordance with the law, shall be fined with an amount ranging from over NT$100,000 to NT$500,000 and ordered to improve before the deadline. Those who fail to improve before the deadline may be fined again.

Operators of private cemeteries, public property production cemeteries, or columbarium with the following situation will be fined from NT$ 30,000 to NT$ 150,000 and ordered to improve before the deadline. Those who fail to improve before the deadline may be fined depending on the total amount to be delivered again.
1.Violating the provisions of paragraph 1, Article 36-1, by failing to set up a dedicated ledger as required, not publishing it on the website, or not clearly specifying the details of the management fee income and expenses.
2.Violating the provisions of paragraph 2, Article 36-1, by failing to keep records monthly or submitting quarterly reports as required.
3.Violating the provisions of paragraph 3, Article 36-1, by failing to submit the annual financial statements of the management fee account for audit certification by a certified public accountant or for filing with the competent authority as required.

Tomb owners in violation of the provisions of paragraph 2, Article 40 or Article 70 will be fined from NT$ 30,000 to NT$ 150,000 and ordered to improve before the deadline. Those who fail to improve before the deadline may be fined again. If necessary, disinterment and cremation can be done by the special municipality or county (city) competent authorities with proper handling. The cost will be paid by the owner of the tomb.

Operators of funeral service industries in violation of the provisions of paragraph 1 to 5 in Article 42 will be fined from NT$ 60,000 to NT$ 300,000, in addition to being ordered to suspend business operations. Those who fail to comply with the order and continue operations will be fined again.

Funeral service industries in violation of the provisions of Article 44 will be fined from NT$ 10,000 to NT$ 50,000. Those who fail to comply with the order and continue the operations will be fined again.

Funeral etiquette service industries with a certain scale in violation of the provisions of paragraph 1, Article 45 that have failed to have a funeral instructor will be fined from NT$ 100,000 to NT$ 500,000 and have their business suspended from operating. Those who fail to comply with the order and continue the operations will be fined again. The operation licenses of those with serious violations will be revoked.
Funeral instructors in violation of paragraph 2, Article 45 in regards to the implementation of business norms and re-training mandatory or prohibition regulations will be fined from NT$ 20,000 to NT$ 100,000 according to the seriousness of the violation and ordered to improve before the deadline. The license of funeral instructors with serious violations may be revoked and shall not be re-issued for at least three years.

Those who act as a funeral instructor without a license of one and is thus in violation of the provisions of paragraph 2, Article 46 will be fined from NT$ 60,000 to NT$ 300,000. Those who continue to act in violation will be continuously fined.

Funeral service industries in violation of Article 48 or paragraph 1 or 3 of Article 49 shall make improvement before the deadline. Those who fail to improve before the deadline will be fined from NT$ 30,000 to NT$ 150,000 continuously.

Funeral etiquette service industries not licensed by the special municipality or county (city) competent authorities that have signed preneed funeral services contracts with consumers and are thus in violation of the provisions of paragraph 1, Article 50 will be fined from NT$ 600,000 to NT$ 3,000,000 for each occurrence of the violation. The same will be done to the agents or employees.
Funeral etiquette service industries without a certain scale or approval to sign preneed funeral services contracts with consumers who are thus in violation of paragraph 2, Article 50 will be fined from NT$ 60,000 to NT$ 300,000 and ordered to improve before the deadline. Those who fail to improve before the deadline will be fined again. Licenses of those with serious violations will be revoked.

Funeral etiquette service industries in violation of paragraph 1, Article 51 will be fined from NT$ 200,000 to NT$ 1,000,000 and ordered to improve before the deadline. Those who fail to improve before the deadline will be fined again. Licenses of those with serious violations will be revoked.

Funeral etiquette service industries in violation of paragraph 1, Article 52 that fail to comply with the application scope regulation of the trust industry managing amount will be fined from NT$ 200,000 to NT$ 1,000,000 and ordered to improve before the deadline. Those who fail to improve before the deadline will be fined again.

Funeral etiquette service industries in violation of the rare regulation in paragraph 1, Article 53 to make up the difference of the amount or of the regulation in paragraph 1, Article 54 that fail to specify a new trustee will be fined from NT$ 60,000 to NT$ 300,000 and ordered to improve before the deadline. Those who fail to improve before the deadline will be fined again. Licenses of those with serious violations will be revoked.

Trust industries in violation of Article 53 that fail to send settlement reports will be fined from NT$ 30,000 to NT$ 150,000 and ordered to improve before the deadline. Those who fail to improve before the deadline will be fined again.

Funeral service industries in violation of the provisions of paragraph 1, Article 55 to circumvent, hinder or refuse auditing will be fined from NT$ 60,000 to NT$ 300,000.

Funeral service industries in violation of paragraph 1, Article 56 to commission companies or persons other than the business or in violation of paragraph 2 will be fined from NT$ 30,000 to NT$ 150,000 and ordered to improve before the deadline. Those who fail to improve before the deadline will be fined again.

Funeral service industries in violation of the regulations in paragraph 1, Article 57, paragraph 1, Article 62, Article 63, Article 67 or Article 68 will be fined from NT$ 30,000 to NT$ 150,000 and ordered to improve before the deadline. Those who fail to improve before the deadline will be fined again. Licenses of those with serious violations will be revoked.
Hospitals in violation of the provisions in paragraph 1 or 3 in Article 64 will be fined NT$ 60,000 to NT$ 300,000.
Hospitals or the commissioned companies in violation of the provisions of Article 66 will be fined NT$ 30,000 to NT$ 150,000 for not publicly displaying the service items and charge standards in a prominent place and NT$ 60,000 to NT$ 300,000 for other violations.
The coffining, burial, establishment or offering funeral facilities approval of hospitals or the commissioned companies in violation of the provisions of Article 64 or paragraph 2, Article 66 more than three times will be revoked by the special municipality, county (city) competent health authorities after being transferred from special municipalities, counties (cities) competent authorities.
The fining of paragraph 2 and 3 shall be paid by the responsible doctors in private hospitals.

Hospitals in violation of the provisions of Article 65 of coffining, burial, settling or offering funeral facilities will be fined from NT$ 300,000 to NT$ 1,500,000 and ordered to suspend business operations. Those who continue operations will be fined again.
Hospitals with approval for coffining, burial, settling or offering funeral facilities before the enforcement of this amended act on December 14th, 2011 in violation of Article 65 that expend the business scale will be fined from NT$ 300,000 to NT$ 1,500,000 and ordered to improve before the deadline. Those who fail to improve before the deadline will be fined again.
The fining of paragraph 2 and 3 shall be paid by the responsible doctors in private hospitals.

Military police and police officers in violation of the provisions of Article 69 will be fined from NT$ 30,000 to NT$ 150,000 in addition to being transferred to the subordinate agencies by law.

Tomb owners in violation of the regulation in the first part of paragraph 1, Article 71 or paragraph 2, Article 72 that have repairs bigger than the area or height of the original grave shall improve before the deadline. Those who fail to make improvements within the limited time will be fined from NT$ 60,000 to NT$ 300,000. If the area or height is greater the 1 time of the original size, the owner will be fined according to the exceeding dimensions.