A male citizen in the Substitute Services who fails to serve the Substitute Services as assigned or is "absence without leave" (AWOL) for up to seven days in accumulation shall be subject to a jail term up to two years maximum, detention or, in addition thereto or in lieu thereof, a fine up to NT$200,000 maximum may be imposed.

A male citizen in the General Substitute Services or R&D Substitute Services or Industry Training Substitute Service in the first stage who defies superior order shall be subject to a jail term up to one year maximum, detention or, in addition thereto or in lieu thereof, a fine up to NT$100,000 maximum may be imposed.

A male citizen subject to terms of regular serviceman who serves in false guise for religious factor shall be subject to a jail term up to two years maximum.

Where a draftee of General Substitute Services or a draftee of R&D Substitute Services or Industry Training Substitute Service in the first stage infringes the management regulations on living, training and duty, punishment standing, punishment duty, confinement, reprimand, demerit, salary deduction or reformatory education may be imposed according to the severity of actual circumstance.
Punishment standing shall be limited to two hours every time, and a break of ten minutes shall be provided every fifty minutes. However, it shall be implemented during the period of training and reformatory education only.
The penalty as to serve duty shall be limited to two hours maximum on a regular day and eight hours maximum on a non-working day.
The penalty as to be banned from exit shall only be imposed on a non-working day and be limited to two days maximum in each penalty.
The penalty of reprimand or demerit shall be imposed in writing. Three reprimands accumulated shall be counted as one demerit, three demerits accumulated shall be subject to penalty in salary deduction and be may accompanied with reformatory education.
Penalty in salary deduction may range from 10% to 30% and shall be limited to three months in maximum.
The reformatory education shall be imposed by the competent authorities (i.e., the Ministry of the Interior) in concert with other authorities concerned. The regulations governing such reformatory education shall be enacted by the competent authorities.
The penalties as to stand, serve duty, be banned from exit and demerit shall be imposed by the duty-service and training units. The penalties of salary deduction and reformatory education shall be proposed and submitted by the duty service unit and approved by the user organizations and shall be submitted to the competent authorities (i.e., the Ministry of the Interior) for information within one week.

A draftee-to- be who meets any of the following in an attempt to evade the enlistment of Substitute Services shall be subject to a jail term up to five years maximum:
1. Having fabricated a cause to evade or defer enlistment.
2. Having damaged himself bodily or changed his physical status in other means.
3. Having failed to take the initiative to declare within forty-five days from the time when the cause for deferred enlistment ceases to exist.
4. Having refused to accept enlistment.
5. Having been up to five days behind schedule to report for enlistment.
6. Having arranged a dummy to report for enlistment on his behalf.
7. Having acted as a dummy or recommended another to act as a dummy for enlistment.
8. Having left the country without a permit.
9. Having failed to return as scheduled after being approved to leave the country and still failed to return after being reminded with notice.
One who is in repeated offense twice or more times in having arranged a dummy to report for enlistment on his behalf as per Clause 6 of the preceding paragraph, or having acted as a dummy or recommended another to act as a dummy for enlistment under Clause 7 shall be subject to an increase of two-thirds of majority in addition to regular penalty.

Under any of the following circumstances regarding a draftee of R&D Substitute Services or Industry Training Substitute Service, the competent authorities may, at the draftee's request or according to their authority, rescind his qualification as draftee of R&D Substitute Services or Industry Training Substitute Service and require him to complete the service period of General Substitute Services:
1. Where the draftee conducts violence to or severely humiliates the managerial personnel of the user organization.
2. Where the draftee severely violates the managerial regulations on the service.
3. Where the draftee wastes goods or disclose confidential data by intention, resulting in losses to the user organization.
4. Where the draftee operates business in which the user organization is engaged.
5. Other circumstances resulting in damages to the rights and benefits of the user organization, deemed as severe by the competent authorities.

The competent authorities may perform supervision and evaluation over the user organizations.
Under any of the following circumstances regarding a user organization, the competent authorities shall correct the misconduct and set a time limit for improvement. In case that improvement is not seen within the specified time limit, the competent authorities may rescind the quota distributed to the user organization, limit the quota of application or prohibit it from filing application in a certain period:
1. Where it does not sign a contract in writing and submit it to the competent authorities for examination in accordance with the provisions of Paragraph 2 Article 5-3.
2. Where it does not formulate management regulations on the service and submit to the competent authorities for examination in accordance with the provisions of Article 18-1.
3. Where it conducts violence, severely humiliates or endangers the health of the draftees as prescribed in Subparagraph 3, Paragraph 2 of Article 18-1.
4. Where it does not pay R&D fee or industry training fee in accordance with the provisions of Paragraph 1 of Article 60-1.
5. Where any circumstance occurs resulting in severe infringement of the rights and benefits of draftees.
In case of any of the circumstances prescribed in the subparagraphs of the preceding paragraph, damaging the rights and benefits of the draftees of R&D Substitute Services, the user organization shall burden the liability of compensation.

If the user organization violates the service management regulations as stipulated in the first item of article 18-1 and thus resulting in damage to the rights of the draftee, a fine between NTD$50,000 to NTD$500,000 will be levied.