Manufacturers or importers committing the following violations shall be punished by a fine in an amount of no less than NTD 10,000,000 but no more than NTD 50,000,000, and shall be ordered to make corrections, recall, destruct, or return the products within a specified period of time. Those who fail to make corrections, recall, destruct, or return the products within the specified time shall be fined for each violation:
(1) manufacturing or importing imitation tobacco products or their components in violation of Sub-paragraph 2 of Paragraph 1, Article 15.
(2) manufacturing or importing designated tobacco products or their essential components in violation of Sub-paragraph 3 of Paragraph 1, Article 15.
Any person, other than the manufacturer or importer, in violation of the preceding paragraph, shall be fined in an amount of no less than NTD 50,000 but no more than NTD 5,000,000, and shall be ordered to make corrections, recall, destruct, or return the products within a specified period of time. Those who fail to make corrections, recall, destruct, or return the products within the specified period of time will be fined for each violation.

Manufacturers or importers committing the following violations shall be fined in an amount of no less than NTD 10,000,000 but no more than NTD 50,000,000, and shall be ordered to make corrections within a specified period of time. Those who fail to make corrections within the specified period of time will be fined for each violation:
(1) advertising imitation tobacco products or their components in violation of Sub-paragraph 2 of Paragraph 1, Article 15; or
(2) advertising designated tobacco products or their essential components in violation of Sub-paragraph 3 of Paragraph 1, Article 15.

Manufacturers or importers in violation of Article 12 on promoting or advertising shall be fined in an amount of no less than NTD 5,000,000 but no more than NTD 25,000,000, and shall be ordered to make corrections within a specified period of time. Those who fail to make corrections within the specified period of time will be fined for each violation.

Manufacturers or importers committing the following violations shall be fined in an amount of no less than NTD 1,000,000 but no more than NTD 5,000,000 and shall be ordered to recall or return the products within a specified period of time. Those who fail to recall or return the products within the specified period of time will be fined for each violation, and the tobacco products found to be in violation shall be forfeited and destructed:
(1) failing to recall or destruct designated tobacco products within the period of time specified by the central competent authority in Paragraph 2, Article 7;
(2) violating the prohibition of using or annotating texts or signs provided by Paragraph 1, Article 9;
(3) violating the requirement of designated areas pursuant to Paragraph 2, Article 9;
(4) violating the requirements of the method, content, or location pursuant to Paragraph 3, Article 9;
(5) violating the prohibition of using additives pursuant to Paragraph 1, Article 10;
(6) violating the requirements of labeling nicotine and tar content pursuant to Paragraph 3, Article 10.
Those who sell tobacco products in violation of in Sub-paragraphs 1 or 5 of the preceding paragraph and fail to make correction within the specified period of time as ordered shall be fined in an amount of no less than NTD 10,000 but no more than NTD 50,000.
The tobacco products for sale in violation in Sub-paragraphs 2, 3, and 4 or Sub-paragraph 6 of Paragraph 1 shall be fined in an amount of no less than NTD 10,000 but no more than NTD 50,000.

Advertising or mass media operators committing the following violations shall be fined in an amount of no less than NTD 400,000 but no more than NTD 2,000,000, and shall be ordered to make corrections within in a specified period of time; those who fail to make corrections within the specified period of time shall be fined for each violation:
(1) producing, receiving, disseminating, or publishing advertisements, concerning imitation tobacco products or their components in violation of Sub-paragraph 2 of Paragraph 1, Article 15;
(2) producing, receiving, disseminating, or publishing advertisements, concerning designated tobacco products or their essential components in violation of Sub-paragraph 3 of Paragraph 1, Article 15.
In a case where the operator is contracted by a client to produce, disseminate, or publish the advertisement mentioned in the preceding paragraph, the client shall be fined as well.

Any person who is not in the business of manufacturing, importing, advertising or mass media or not an advertisement client committing the following violations shall be fined in an amount of no less than NTD 200,000 but no more than NTD 1,000,000, and shall be ordered to make corrections within a specified period of time; those who fail shall be fined for each violation:
(1) producing, receiving, disseminating, or publishing advertisements, concerning imitation tobacco products or their components in violation of Sub-paragraph 2 of Paragraph 1, Article 15;
(2) producing, receiving, disseminating, or publishing advertisements, concerning the designated tobacco products or their essential components in violation of Sub-paragraph 3 of Paragraph 1, Article 15.

Any person committing the following violations shall be fined in an amount of no less than NTD 200,000 but no more than NTD 1,000,000, and shall be ordered to make corrections, recall, destruct or return the product within a specified period of time; those who fail shall be fined for each violation:
(1) selling or displaying imitation tobacco products or their components in violation of Sub-paragraph 2 of Paragraph 1, Article 15;
(2) selling or displaying designated tobacco products or their essential components in violation of Sub-paragraph 3 of Paragraph 1, Article 15.

Advertising or mass media operators in violation of any sub-paragraph of Article 12 on producing, receiving or disseminating advertisements shall be fined in an amount of no less than NTD 200,000 but no more than NTD 1,000,000, and shall be ordered to make corrections within in a specified period of time; those who fail to make corrections within the specified period of time shall be fined for each violation.
In case where the operators are contracted by a client to produce, disseminate, or publish the advertisement mentioned in the preceding paragraph, the client shall be fined as well.

Any person who is not in the business of tobacco product manufacturing, tobacco product importing, advertising or mass media or not an advertisement client in violation of any sub-paragraph of Article 12 on promoting or advertising, shall be fined in an amount of no less than NTD 100,000 but no more than NTD 500,000, and shall be ordered to make corrections within in a specified period of time; those who fail to make corrections within the specified period of time shall be fined for each violation.

Manufacturers or importers in violation of Paragraph 1of Article 11 on the reporting obligation, or Paragraph 3 of Article 11 on the content, timing, or procedural elements, or the falsehoods or omissions of reported materials, shall be fined in an amount of no less than NTD 100,000 but no more than NTD 500,000, and shall be ordered to make corrections within in a specified period of time; those who fail to make corrections within the specified period of time shall be fined for each violation.
Those who evade, obstruct, or refuse the sampling inspection (tests) or the request for the original test records or other relevant materials by the central competent authority in Paragraph 2 of Article 11 shall be fined in an amount of no less than NTD 100,000 but no more than NTD 500,000.

Any person who manufactures or imports products of a similar shape to the tobacco products or tobacco product containers prescribed in Sub-paragraph 1 of Paragraph 1, Article 15 shall be fined in an amount of no less than NTD 50,000 but no more than NTD 250,000; those selling, supplying, displaying, or advertising the said products shall be fined in an amount of no less than NTD 2,000 but no more than NTD 50,000.
Those who are punished by a fine in the preceding paragraph shall be ordered to make corrections, recall, destruct, or return the said products within a specified period of time. Those who fail shall be fined for each violation.

For the following violations, a fine in an amount of no less than NTD 10,000 but no more than NTD 250,000 shall be imposed:
(1) in violation of Sub-paragraph 2 of Paragraph 1, Article 15 on supplying imitation tobacco products or their components;
(2) in violation of Sub-paragraph 3 of Paragraph 1, Article 15 on supplying designated tobacco products or their essential components;
(3) in violation of Paragraph 1 of Article 17 on supplying tobacco products and/or the essential components of designated tobacco products to persons under the age of 20, or forcing, enticing, or using other methods to cause pregnant women or persons under the age of 20 to smoke.
Business premises that supply tobacco products and/or the essential components of the designated tobacco products to people under the age of 20, the person in charge shall be penalized.

Any person who sells tobacco products and/or the essential components of the designated tobacco products, and any premises selling tobacco products committing the following violations shall be fined in an amount of no less than NTD 10,000 but no more than NTD 50,000, and shall be ordered to make corrections within in a specified period of time; those who fail to make corrections within the specified period of time shall be fined for each violation;
(1) in violation of Article 8 on selling tobacco products and/or the essential components of designated tobacco products;
(2) in violation of Paragraph 1 of Article 13 on posting warning images and texts at a conspicuous place;
(3) in violation of Paragraph 3 of Article 13 on the scope, the content, or method of posting and display.

Business premises in violation of Article 14 on supplying tobacco products and/or the essential components of the designated tobacco products free of charge shall be fined in an amount of no less than NTD 10,000 but no more than NTD 50,000.

In any of the following circumstances, the person in charge of the place where smoking is prohibited shall be fined in an amount of no less than NTD 10,000 but no more than NTD 50,000, and shall be ordered to make corrections within a specified period of time. Those who fail to make corrections within the specified period of time will be fined for each violation:
(1) in violation of Paragraph 2 of Article 18 on the failure of setting up conspicuous non-smoking signs at all entrances or supplying smoking-related objects;
(2) In violation of Paragraph 2 of Article 19 on the failure of setting up conspicuous signs indicating non-smoking or signs prohibiting smoking, except for the smoking areas, at all entrances and other appropriate places, or supplying smoking-related objects outside the designated smoking areas;
(3) In violation of Paragraph 3 of Article 19 on setting up designated smoking areas.
Any person who smokes in a place prescribed in Paragraph 1 of Article 18, or a place where smoking is prohibited pursuant to Paragraph 1 of Article 19 shall be fined in an amount of no less than NTD 2,000 but no more than NTD 10,000.
Any person in violation of Paragraph 2 of Article 15 on using imitation tobacco products or the designated tobacco products pursuant to Sub-paragraph 3 of Paragraph 1, Article 15 shall be fined in an amount of no less than NTD 2,000 but no more than NTD 10,000.

Any person in violation of Paragraphs 3 or 4 of Article 15 on evading, obstructing or refusing matters required by the competent authority shall be fined in an amount of no less than NTD 10,000 but no more than NTD 50,000, and shall be ordered to make corrections within a specified period of time. Those who fail to make corrections within the specified period of time shall be fined for each violation.
The person in charge of a site or employees who evade, obstruct, or refuse the inspection conducted by the municipal or county (city) competent authority in Article 22 shall be fined in an amount of no less than NTD 10,000 but no more than NTD 50,000.

For persons under the age of 20 who are in violation of Paragraph 1 of Article 16, the competent authorities in the special municipal or county (city) competent authority shall issue a notification for the person to receive the smoking cessation education within a specified period of time. The parents or guardians of the minors shall be ordered to make the minor violators attend the session.
Those under the age of 20 who fail to receive the smoking cessation education prescribed in the preceding paragraph for a legitimate reason shall be fined in an amount of no less than NTD 2,000 but no more than NTD 10,000, and shall be fined for each violation. For minor violators, their parents or guardians are the subject of the fine.
The regulations concerning the implementation method, the content, hours, implementing agencies, and other matters to be observed in relation to the smoking cessation education pursuant to Paragraph 1 of this Article shall be stipulated by the central competent authority.

Any person who violates the Act and is punished in accordance with Articles 26 to the preceding article may also publicize the person punished and the circumstances of the violation.

The penalties prescribed by this Act, except for Article 35, which shall be enforced by the central competent authority, shall be enforced by the competent authorities in the respective special municipalities, counties, or cities.