The principal or president, or a teacher, non-teaching staff member, or other worker at a school to whom any of the following circumstances apply is subject to a fine of not less than 30,000 New Taiwan Dollars and not more than 150,000 New Taiwan Dollars:
1. The person has violated, without reasonable grounds, the provisions of Paragraph 1 of Article 22 by failing to report the incident to personnel with administrative authority at the school or to the school's competent authority within 24 hours.
2. The person has violated Paragraph 2 of Article 22 by forging, altering, destroying, or concealing evidence pertaining to an incident of on-campus sexual harassment or sexual bullying perpetrated by some other person(s), or sex- or gender-related behavior by a principal or faculty member that violates professional ethical standards.
A school that acts in violation of the provisions of Paragraph 3 of Article 22, Paragraph 2 of Article 23, the latter part of Article 24, the proviso to Article 27, Paragraph 4 of Article 28, or Paragraph 3 of Article 31 is subject to a fine of not less than 10,000 New Taiwan Dollars and not more than 150,000 New Taiwan Dollars; any other person working there who acts in violation of any of these provisions is also subject to such a fine.
A school in violation of the provisions of Article 13, Article 14, Article 15, Article 17, or Paragraph 2 of Article 21 is subject to a fine of not less than 10,000 New Taiwan Dollars and not more than 100,000 New Taiwan Dollars.
If an offender violates Paragraph 6 of Article 26 by failing without reasonable grounds to comply with the implementation of the measures specified in the preamble, Subparagraph 2 and Subparagraph 3 of Paragraph 2, or violates Paragraph 5 of Article 33 by failing without reasonable grounds to cooperate with the investigation specified there, the school shall report the matter to the competent authority and request that it impose a fine of not less than 10,000 New Taiwan Dollars and not more than 50,000 New Taiwan Dollars, and a separate fine may be imposed for each instance of a violation until the offender complies or provides relevant information. When, however, the offender is the principal or president of the school, the fine shall be directly imposed by the competent authority.
If the principal or president of a school or a member of the board of directors of a school endowment corporation has been negligent in exercising their duties with the result that the school has not, in accordance with the provisions of Paragraph 1, the preamble, Subparagraph 2 and Subparagraph 3 of Paragraph 2, or Paragraph 6 of Article 26, taken disciplinary action or measures against an offender other than those specified in Subparagraph 1 of Paragraph 2 of Article 26, or has not taken measures necessary to ensure the offender's full cooperation and compliance, the principal or president or the board member is subject to a fine of not less than 10,000 New Taiwan Dollars and not more than 50,000 New Taiwan Dollars.

A principal, teacher, staff member, or worker of a school who violates the regulations on reporting suspected incidents of sexual assault on campus described in Paragraph 1 of Article 22 when such a violation results in a further incident of sexual assault on campus, or who falsifies, alters, destroys, or conceals evidence of sexual assault on campus committed by others shall, if the evidence has been verified by the school or relevant authorities to be accurate, be subject to dismissal, discharge from employment, termination of contractual relationship, or termination of service relationship in accordance with the law.
A principal, teacher, staff member, or worker of a school who falsifies, alters, destroys, or conceals evidence of on-campus sexual harassment or sexual bullying committed by others, or of sex- or gender-related behavior by a principal or faculty member that violates professional ethical standards shall, upon verification by the school or relevant authorities that such actions have taken place, be subject to dismissal, discharge from employment, termination of contractual relationship, or termination of service relationship as required by relevant regulations.
The school or competent authority shall report any individual who violates the provisions described in the previous two Paragraphs in accordance with the law.