Entities in any of the following circumstances shall be fined NT$200,000 to NT$2 million and notified to make improvements within a prescribed period of time. Failure to correct within the prescribed period will result in monetary penalty and a fine each time an offense occurs. Under severe circumstances, the following entity may be ordered to suspend operation or business, and be constrained or prohibited from trading:
1. Violation of Article 21 (1) those obligated to provide accounting and registration who knowingly submit false information.
2. Violation of Article 36 (2) those required to register who knowingly providing false information.
For those in the two circumstances of the preceding paragraph, the false registered amount of allowances shall be subtracted from the next renewal allocation by the central competent authorities.

Those who evade, impede, or refuse investigation or information request pursuant to Article 40 shall be subject to a fine ranging from NT$200,000 to NT$2 million by the competent authorities or industry competent authority. The competent authorities may issue a fine each time an offense occurs and enforce inspection.

Entities in violation of Article 21 (2) regarding emission accounting, reporting elements, frequency, registration, deadline or other management requirements, and have been notified to make corrections or improvements within a prescribed period of time but fail to correct or improve within the prescribed period of time will be fined NT$100,000 to NT$1 million and notified to make corrections or make improvements within a prescribed period. Failure to correct or improve within the prescribed period will result in a fine each time an offense occurs.
Verification bodies in violation of Article 22(1) or (2) regarding the required qualification conditions, prerequisite for dedicated personnel, permit elements and other binding matters shall be subject to a fine ranging from NT$100,000 to NT$1 million and notified to make improvements within a prescribed period. Failure to correct within the prescribed period will result in a monetary penalty each time an offense occurs.

Those in any of the following circumstances shall be fined NT$100,000 to NT$1 million and notified to make improvement within a prescribed period by the competent authorities. Failure to complete improvement within the prescribed period will result in a monetary penalty each time an offense occurs. Under severe circumstances, the entity may be ordered to suspend operation or business. When necessary, the license of the following entities may be revoked or their business ordered to be suspended:
1. Testing organizations that conduct an inspection without a permit pursuant to Article 41 (1).
2. Violation of Article 41 (2), pursuant to the regulations of conditions, facilities, qualification of inspection personnel, permissions, or management, regarding requirements of testing organizations.

Entities in any of the following circumstances shall be fined NT$100,000 to NT$1 million and notified to make improvements within a prescribed period. Those who fail to correct within the prescribed period shall be constrained or prohibited from trading.
1. Violation of Article 25 (5) regarding the targets for reduction credits transfer, trade or auction, the targets, methods, and other binding matters for transfer, trade, and auction.
2. Violation of Article 36 (4) regarding regulations of targets for transfer, trade, and auction of emissions allowances.

Those in any of the following circumstances shall be fined NT$100,000 to NT$1 million and notified to make correction or improvements within a prescribed period.
Those who fail to make correction or declaration within the prescribed period shall be fined each time an offense occurs.
1. Those that fail to offset increased GHG emissions pursuant to Article 24 (1).
2. Violation of the regulations determined pursuant to Article 38 (1) as declared to be banned.
3. Violation of the regulation determined pursuant to Article 38 (1), or failure to follow Paragraph 2, without approval, to manufacture, import, export, sell, and use, or emit the high global warming potential GHGs or products that use such GHGs.
4. Violation of the regulation determined pursuant to Article 38 (3) to manufacture, import, export, sell, use or emission of such products, as well as the regulations related to the approved content, record-keeping, reporting or management.

Those in any of the following circumstances shall be fined NT$100,000 to NT$1 million and notified to make correction or improvements within a prescribed period.
Those who fail to make correction or declaration within the prescribed period shall be fined each time an offense occurs.
1. Entities in violation of Article 39 (2) conduct carbon dioxide capture and storage without approval.
2. Entities in violation of Article 39 (4) fail to implement the approved content.
3. Violation of Article 39 (5) pursuant to regulations related to the monitoring, recordkeeping, reporting or management of the carbon dioxide capture and storage plan.

Those in any of the following circumstances shall be fined NT$100,000 to NT$1 million and notified to make correction or improvements within a prescribed period.
Those who fail to make correction or declaration within the prescribed period shall be fined each time an offense occurs.
1. Violation pursuant to Article 37(1), failure to apply for carbon footprint labeling from the central competent authority within the prescribed period, or failure to use the approved content or label on the container or the packaging of the product.
2. Violation pursuant to Article 37 (3) regarding the use, management of carbon footprint labeling.

If carbon fees required to be paid in accordance with Article 28 (1) are intentionally underreported or any information that is related to the calculation of carbon fee is not reported, the central competent authority may calculate the carbon fees at double the carbon fee rate based on the audited emission.
If an entity evades the carbon fees through the methods stated in the preceding paragraph, the central competent authority shall not only calculate and collect any evaded carbon fees based on the calculation in Article 60, but also retroactively calculate the payable amount up to the preceding five years. However, for an entity that has been subject to carbon fees for less than five years, the payable amount shall be calculated from the initial fee charge date
For the backdated fee in the preceding paragraph, interest shall be accrued daily, from the day following the payment deadline notified by the central competent authority or the day when the fee evasion began, to the date of payment, based on the fixed annual interest rate for a one-year time deposit with the Directorate General of the Postal Remittances and Savings Bank as of the date of payment.

Entities that fail to surrender the specified amount of emissions allowances within the deadline, in violation of Article 36 (1), will result in a monetary penalty three times the carbon market price per metric ton. The maximum penalty is NT$1,500 per metric ton.
The central competent authority shall in consultation with the central industry competent authorities determine the carbon market price mentioned in the foregoing paragraph, taking into consideration domestic and international carbon market trading prices, with regular review and announcement.

The period for making corrections, making improvements or reporting for those notified pursuant to the Act to make corrections, make improvements or report within a limited period shall be limited to ninety days. Those unable to complete improvements by the deadline due to natural disaster or other force majeure shall continue to make improvements after the reason applies and shall, within 15 days, apply to competent authorities for the approval of correction, improvement or reporting deadline by submitting a written explanation of cause and relevant information.
Those entities that are unable to complete improvements by the deadline in the preceding paragraph may, within 30 days after receiving notification, submit specific improvement plans to competent authorities in order to apply for extensions. Competent authorities shall approve the improvement deadline based on actual conditions. The maximum extension may not exceed one year; if necessary, it may be extended for another one year. Competent authorities may terminate immediately the improvement deadline of those that are verified to have failed to strictly carry out implementation in accordance with the improvement plan, and may harshly punish the violators.

Unless other regulations apply, the penalties determined in this Act shall be assessed by the central competent authority.

The central competent authority shall determine the penalty determination criteria in the Act.