Preschool educators who violate the provisions of Paragraph 1, Article 33 and have imposed any of the following acts on children shall be subject to a fine of not less than NT$60,000 and not more than NT$600,000, and the offender’s name and institution of employment shall be made public:
1. Physical and mental mistreatment.
2. Corporal punishment, bullying, sexual harassment, improper discipline, or any other acts of physical or mental violence or improper behavior of a serious nature.

For preschools about which any of the following statements is true, the responsible person shall be subject to a fine of not less than NT$60,000 and not more than NT$300,000, the preschool shall be ordered to take corrective actions by a specified date, and failure to take corrective actions by the specified date shall result in consecutive fines per violation. Serious violations or failure to take corrective actions after 3 fines may, in accordance with the seriousness of the case, result in the reduction of number of children enrolled, suspension of enrollment for 6 months to one year, suspension of preschool operations for 1 to 3 years, or revocation of establishment registration:
1. Violation of Articles 12 to 14 or Paragraph 3 of Article 17 by knowingly employing preschool personnel who are prohibited from serving at educare service institutions and failing to deal with it in accordance with the provisions.
2. Violation of Paragraph 1 of Article 32 by employing dispatched preschool educators.
3. Violation of Paragraph 2 of Article 32 by employing personnel without educare certificates or credentials or those with any of the situations stipulated in Article 12, Article 13, and Paragraph 1 of Article 14 to engage in educare services.
4. Violation of Paragraph 3 of Article 32 by using educare certificates or credentials of preschool educators not employed at said preschool.

For community, tribal, or workplace cooperative educare service institutions about which any of the following statements is true, the responsible person shall be subject to a fine of not less than NT$60,000 and not more than NT$300,000, the institution shall be ordered to take corrective actions by a specified date, and failure to take corrective actions by the specified date shall result in consecutive fines per violation. Serious violations or failure to take corrective actions after 3 fines may, in accordance with the seriousness of the case, result in the reduction of number of children enrolled, suspension of enrollment for 6 months to one year, suspension of operations for 1 to 3 years, or revocation of establishment registration:
1. Violation of Articles 12 to 14 or Paragraph 3 of Article 17 by knowingly employing preschool personnel who are prohibited from serving at educare service institutions and failing to deal with it in accordance with the provisions.
2. Violation of Paragraph 1 of Article 32 by employing dispatched preschool educators.
3. Violation of Paragraph 2 of Article 32 by employing personnel without educare certificates or credentials or those with any of the situations stipulated in Article 12, Article 13, and Paragraph 1 of Article 14 to engage in educare services.
4. Violation of Paragraph 3 of Article 32 by using educare certificates or credentials of preschool educators not employed at said institution.

If any educare service institution violates Paragraph 2 of Article 16 and fails to conduct checks before appointing or employing any preschool educator, the responsible person shall be subject to a fine of not less than NT$50,000 and not more than NT$250,000, the educare service institution shall be ordered to take corrective actions by the specified date, and failure to take corrective actions by the specified date shall result in consecutive fines per violation. If necessary, the institution may be subject to suspension of enrollment or revocation of establishment registration.
Preschool educators who violate Article 15 by not reporting in accordance with the provisions shall be subject to a fine of not less than NT$30,000 and not more than NT$150,000.

Persons for whom any of the following statements is true shall be subject to a fine of not less than NT$30,000 and not more than NT$150,000, and may be fined consecutively per violation:
1. Those that violate Paragraph 2 of Article 32 by engaging in educare services at educare service institutions without credentials.
2. Those that violate Paragraph 3 of Article 32 by providing or lending educare certificates or credentials of preschool educators for others to use.

Preschool educators who violate Article 35 shall be subject to a fine of not less than NT$30,000 and not more than NT$150,000, and may be fined consecutively per violation.

If any of the following statements pertain to an educare service institution, the responsible person shall be fined not less than NT$6,000 and not more than NT$60,000, and the educare service institution shall be ordered to take corrective actions by a specified date, and failure to take corrective actions by the specified date shall result in consecutive fines per violation. Serious violations or failure to take corrective actions after 3 fines may, in accordance with the seriousness of the case, result in the reduction of number of children enrolled, suspension of enrollment for 6 months to one year, suspension of preschool operations for 1 to 3 years, or revocation of establishment registration:
1. Violation of Paragraph 4 of Article 16 regarding the determination by educare service institutions, and the mandatory or prohibitive regulations on reporting, collection, checks conducted before and during the term of employment, processing, and use of information by educare service institutions.
2. Violation of the latter half of Paragraph 1, Article 51 by using educare givers or substitute teachers in the personnel quota, but do not provide the same remuneration as preschool teachers.
3. Violation of provisions of Paragraph 1, Article 33 by preschool educators at educare service institutions.
Preschool educators who violate the provisions of Paragraph 1, Article 33 and have imposed on children corporal punishment, bullying, sexual harassment, improper discipline, or other acts of physical or mental violence or improper behavior not of a serious nature, the offender shall be subject to a fine of not less than NT$6,000 and not more than NT$60,000, and the offender’s name and institution of employment shall be made public.
Offenders and relevant persons of the educare service institution who violate Paragraph 5 of Article 33 by not cooperating with the investigation without any reasonable ground shall be subject to a fine of not less than NT$6,000 and not more than NT$60,000, and may be fined consecutively until their cooperation is provided.

If any of the following statements pertain to an educare service institution, the responsible person shall be fined not less than NT$3,000 and not more than NT$15,000, and the educare service institution shall be ordered to take corrective actions by a specified date, and failure to take corrective actions by the specified date shall result in consecutive fines per violation. Serious violations or failure to take corrective actions after 3 fines may, in accordance with the seriousness of the case, result in the reduction of number of children enrolled, suspension of enrollment for 6 months to one year, suspension of preschool operations for 1 to 3 years, or revocation of establishment registration:
1. Violation of Paragraph 4 of Article 6 by refusing to issue proof of length of service of educare givers.
2. Violation of Paragraph 3 of Article 7 by failing to acquire approval of the preschool principal from the municipal or county（city）competent authority.
3. Violation of Paragraph 2 of Article 23 by failing to establish mechanisms allowing preschool educators to participate in decisions regarding educare services and employee rights and interests.
4. Violation of Article 24 by failing to provide relevant information to preschool educators.
5. Violation of Paragraph 1 of Article 30 by failing to establish a system of substitute staff.

Preschool educators for whom any of the following is true shall be ordered to take corrective actions by a specified date and failure to take corrective actions by the specified date shall result in a fine of not less than NT$1,000 and not more than NT$6,000 consecutively per violation:
1. Violation of Paragraph 1 of Article 34 by failing to participate in at least 18 hours of professional educare competence training every year.
2. Violation of Paragraph 2 of Article 34 by failing to complete at least 8 hours of basic cardiopulmonary resuscitation training, at least 3 hours each of courses on gender equality, labor rights, and safety education, and at least one emergency drill within the required time period.
Preschool educators for whom one of the Subparagraphs of the preceding Paragraph is true shall not be penalized if the cause is confirmed to be not attributable to the preschool educator.
In the case that the cause in the preceding Paragraph is attributable to the educare service institution, the educare service institution shall be ordered to take corrective actions by a specified date and failure to take corrective actions by the specified date shall result in a fine of not less than NT$1,000 and not more than NT$6,000 consecutively per violation. Serious violations or failure to take corrective actions after 3 fines may, in accordance with the seriousness of the case, result in the reduction of number of children enrolled, suspension of enrollment for 6 months to one year, suspension of preschool operations for 1 to 3 years, or revocation of establishment registration.

Specific terms and dates for corrections and penalties stated in the Statute shall be determined by the municipal or county（city）authority; municipal and county（city）competent authorities shall make determinations in accordance with Paragraph 2, Article 18 of the Administrative Penalty Act.
Regarding educare service institutions that violate the Statute and are subject to fines, reduction of number of children enrolled, suspension of enrollment, suspension of preschool operations, or revocation of establishment registration by the municipal or county（city）competent authority, the name and responsible persons of said institutions shall be made public by the municipal or county（city）competent authority.
Where an educare service institution is a juridical person and has had their establishment registration revoked by the municipal or county（city）competent authority, said competent authority should notify their court to issue an order to disincorporate.
The publication period of the responsible person, offender, and name of the institution referred to in Article 40, Paragraph 2 of Article 46, and Paragraph 2 of this Article shall be stipulated by the central competent authority.