Cancelled.

Any person who sells the land he bought which has not yet completed the registration of changes in land rights, shall be subject to a fine the maximum amount of which is 20 times of the registration fee.

According to the provision of Article 35-1 of this Act, the beneficiaries are foundations. The exempted land value increment tax shall be paid up; in addition a fine equivalent to two times of the liable land value increment tax shall be imposed to a foundation, if any one of the following conditions applies to it:
1.It does not use the land according to the objective of the donation.
2.It is against the objective of its establishment.
3.The revenue from the land is not entirely used for its business.

Those who violate Paragraph 2 of Article 47 and did not declare the real estate transaction information, shall be rectified within the time limit given by the competent authority of the municipality or county (city). Those who have completed the sale cases for the ownership transaction registration shall be fined from thirty thousand to one hundred and fifty thousand NT dollars. When they fail to do so, a fine should be imposed each time the violation occurs. Those who fail to make corrections after being punished twice shall be fined from three hundred thousand to one million NT dollars. Those declarations containing buildings will be punished according to the number of households or buildings.
In any of the following circumstances, a fine will be imposed by the competent authority of municipality or county (city) between thirty thousand to one hundred and fifty thousand NT dollars, and order it to make corrections within a time limit. Those who fail to make corrections within the expiration date will be fined each time. Those who fail to make corrections after being punished twice shall be fined from three hundred thousand to one million NT dollars. Those declarations containing buildings will be punished according to the number of households or buildings:
1.Those who violate Paragraph 2 of Article 47 and did not declare the correct price information.
2.Those who violate Paragraph 2 of Article 47-3 by failing to declare real estate transaction information in accordance with the limits, or declaring the incorrect information of price, area, or rescission of the sale contract.
In any of the following circumstances, a fine will be imposed by the competent authority of municipality or county (city) between thirty thousand to one hundred and fifty thousand NT dollars, and ordered to make corrections within a time limit. Those who fail to make corrections within the expiration date will be fined each time:
1.Financial institutions, obligees, obligors, land administration agents, or real estate brokers who violate Paragraph 6 of Article 47 or Paragraph 3, 4 of Article 47-3 shall apply mutatis mutandis the provisions of Paragraph 6 of Article 47 to evade, hinder, or refuse the inspection.
2.Those who violate Paragraph 1 of Article 47-3, fail to declare the building location, name of the project, sales location, sales period, number of households, and standard contract of pre-sale housing in written form before the sale.
In any of the following circumstances, the competent authorities of the municipality or county (city) shall order to make corrections within a time limit. Those who fail to make corrections within the deadline will be fined between six thousand to thirty thousand NT dollars, and ordered to make corrections within a time limit. Those who still fail to make corrections will be fined each time the violation occurs:
1.Those who violate Paragraph 2 of Article 47 and did not declare the correct information, except price information.
2.Those who violate Paragraph 2 of Article 47-3 and did not declare the correct information, except the information of price and area or rescission of the sale contract.
For those responsible for the sale of pre-sale housing, if the contract used is not in accordance with Mandatory and Prohibitory Provisions of Standard Contracts for Pre-sale Housing announced by the central competent authority, they will be fined from sixty thousand to three hundred thousand NT dollars per household or building by the competent authority of municipality or county (city).
In any of the following circumstances, a fine will be imposed by the competent authority of municipality or county (city) between fifteen thousand to one million NT dollars per household or building:
1.Those who are responsible for selling pre-sale houses or newly available houses, including selling on their own or on commission, violate Paragraph 5 of Article 47-3.
2.Those who buy the pre-sale houses or newly available houses violate Paragraph 6 of Article 47-3.
3.Those who are responsible for selling pre-sale houses or newly available houses violate Paragraph 6 of Article 47-3 by agreeing or assisting the buyer to transfer by reselling the written agreement to a third party.

Those who meet any of the following conditions shall be fined from five hundred thousand to three million NT dollars by the competent authority of the municipality or county (city); those who publish advertisements shall be ordered to make corrections or make necessary disposal within a time limit; those who fail to do so within the time limit shall be fined each time the violation occurs; those who have building real estate transactions shall be fined according to the number of households or buildings:
1.The buyer violates the Paragraph 1 of Article 47-4 by assigning or reselling the sales contract, or by publishing an advertisement for the assignment or resale.
2.Those who are responsible for selling pre-sale houses or newly available houses, and violates Paragraph 3 of Article 47-4 by agreeing to or assisting the buyer to assign or transfer by reselling the sales contract to a third party, or by being entrusted to advertise the assignment or resale.
Those who violate any of the subparagraphs of Paragraph 1 of Article 47-5 shall be fined by the competent authority of the municipality or county (city) from one million to fifty million NT dollars and ordered to make corrections within the time limit; those who fail to do so within the time limit shall be fined each time the violation occurs; those who have building real estate transactions shall be fined according to the number of households or buildings.
Where the representative of a legal person or the agent, employee, or other staff member of a legal or natural person engages in that capacity in business operations which violate the provisions of preceding paragraph, not only the offender himself shall be punished in accordance with the provisions of preceding paragraph, but the legal or natural person concerned shall therefore also be levied the fines as referred to in the same paragraph.
Those who violate Paragraph 7 of Article 47-3, Paragraph 4 of Article 47-4, or Paragraph 2 of Article 47-5 by evading, hindering, or refusing the inspection shall be fined from sixty thousand to three hundred thousand NT dollars, and ordered to make corrections within the time limit. If they fail to do so, a fine shall be imposed each time the violation occurs.

The public who know any violation of the provisions of the law in the sale, transaction, or the declared real estate transaction information may address detailed facts and submit proof to report to the competent authority of municipality and county (city).
For the reporting action in the foregoing paragraph, if the competent authority of municipality and county (city) verifies that it is true, and impose fines, they may allot a specific percentage of the actual collected fines as a reward for the reporters.
The competent authority of municipality and county (city) shall allocate a certain percentage of the actual collected fines, which are received from the violation of the provisions of the law in the sale, transaction, or the declared real estate transaction information, to meet the relevant expenses required by them or the appointed authority for inspection.
The applicable scope, the regulation of the object, the basis, the procedure, the condition, the revocation, and the confidentiality of the identity of the reporting person rewarded in Paragraph 2, as well as the applicable scope of the allocated fines in the preceding paragraph, the percentage, the application, and other related matters shall be prescribed by the central competent authority.

Cancelled.

A person who manages land business violating the land law and engages land to monopolize or speculate shall be liable to imprisonment of not more than three years, and/or a fine of not more than 7,000 yuan.

An imprisonment of not more than three years’ hard labor, and/or a fine of not more than 5,000 yuan shall be liable to anyone committing the following offences:
1.Hindering the design and construction of urban readjustment works, or the allocation of land by removing or sabotaging the marking stake for cadastral survey for consolidation.
2.Hindering the implementation of urban consolidation with violence, threats or other illegal methods.