Any responsible persons or other personnel of an educare service institution who violate the provisions of Paragraph 1, Article 30 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 have the name of the offender and institution 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.

Any responsible persons or offenders employed by a preschool about which any of the following statements is true shall be subject to a fine of not less than NT$60,000 and not more than NT$300,000; in addition, the preschool shall be ordered to suspend operations. Refusal to comply may be subject to consecutive fines:
1. Violation of Paragraph 1 of Article 8 by enrolling children or conducting educare services without approval.
2. Violation of Paragraphs 2 to 4 of Article 10 by enrolling children or conducting educare services without approval.
3. Violation of Paragraph 2 of Article 48 by enrolling children or conducting after-school care services without approval.
If any of the Subparagraphs in the preceding Paragraph is true, the municipal or county（city）competent authority shall make public the address of the preschool and the name of the responsible person or offender.

For preschools about which any of the following statements is true, the responsible person shall be subject a fine of not less than NT$60,000 and not more than NT$300,000, and the preschool shall be ordered to take corrective actions by a specified date; 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, depending on the severity of the violation, result in the reduction of number of children enrolled within a certain period, the suspension of enrollment for 6 months to one year, suspension of operations for 1 to 3 years, or the revocation of establishment permit:
1. Violation of Paragraph 6 of Article 8 regarding the enrollment quota by exceeding the enrollment quota by over 15 children or by deliberately hiding children during inspections.
2. Violation of Paragraph 1 of Article 16 regarding the class size or Paragraph 4 of Article 16 regarding the number of preschool educators per class.
3. Violation of Articles 23 to 25 or Paragraph 3 of Article 28 by knowingly employing other personnel who are not permitted to work in educare service institutions and not taking action in accordance with laws and regulations.
4. Violation of Paragraph 2 of Article 29 by not taking action to replace the chairperson or supervisor of an educare service institution unsuitable for the position.
5. Violation of Paragraph 1 of Article 34 by failing to secure group insurance for children.
6. Violation of Paragraph 3 of Article 42 by failing to give refunds; violation of Paragraph 3 of Article 43 by failing to submit fees and charges to the municipal or county（city）competent authority to file for reference or charge higher fees or charge for more items without filing for reference; or violation of Paragraph 6 of Article 43 by failing to give refunds in accordance with autonomous regulations.
7. Violation of Paragraph 2 of Article 46 by avoiding, impeding, or refusing inspection, accreditation, or evaluation.
8. Violation of Paragraph 3 of Article 46 by failing to follow up after evaluations or failing to improve following the results of follow-up evaluations.

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 23 to 25 or Paragraph 3 of Article 28 by knowingly employing other personnel who are not permitted to work in educare service institutions and not taking action in accordance with laws and regulations.
2. Violation of Paragraph 2 of Article 29 by not taking action to replace the responsible person, chairperson, or supervisor of an educare service institution unsuitable for the position.
3. Violation of Paragraph 1 of Article 34 by failing to secure group insurance for children.
4. Violation of Paragraph 3 of Article 43 by failing to submit fees and charges to the municipal or county（city）competent authority to file for reference or charge higher fees or charge for more items without filing for reference; or violation of Paragraph 6 of Article 43 by failing to give refunds in accordance with autonomous regulations.
5. Violation of Paragraph 2 of Article 46 by avoiding, impeding, or refusing inspection, accreditation, or evaluation.

If any of the following statements pertain to an educare service institution, the responsible person shall be fined not less than NT$50,000 and not more than NT$250,000, 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. If necessary, the institution may be subject to suspension of enrollment or revocation of establishment registration:
1. Violation of Article 15 by failing to submit information about newly employed teachers within 30 days of hiring for reference.
2. Violation of Paragraph 2 of Article 27 by failing to conduct checks before hiring or employing any new personnel.
Any responsible persons or other personnel of an educare service institution who violate Article 26 shall be subject to a fine of not less than NT$30,000 and not more than NT$150,000.

For educare service institutions, responsible persons, or other personnel who violate the provisions of Paragraph 5 of Article 32, the responsible person or other personnel 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.

For preschools about which any of the following statements is true, the responsible person shall be subject a fine of not less than NT$9,000 and not more than NT$90,000, and the preschool shall be ordered to take corrective actions by a specified date; 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, depending on the severity of the violation, result in the reduction of number of children enrolled within a certain period, the suspension of enrollment for 6 months to one year, suspension of operations for 1 to 3 years, or the revocation of establishment permit:
1. Violation of the standards or regulations for basic facilities, equipment, or enrollment quota prescribed in Paragraph 6 of Article 8.
2. Violation of Paragraph 1 of Article 20 by employing unqualified personnel.
3. Violation of Paragraph 2 of Article 31 by transporting children in unapproved children-only buses or vehicles over the maximum age of 10 years, exceeding the number of people allowed in the vehicle, or failing to allocate qualified preschool educators or minors.
4. Violation of Paragraph 3 of Article 31 regarding regulations for the color and markings of the children-only bus, the transportation of children, bus drivers, and bus guardians.
5. Violation of Paragraph 2 of Article 48 by discontinuing the preschool’s educare services.
6. Violation of Paragraph 3 of Article 48 regarding the provisions on service content, personnel qualifications, and regulations for charging and refunds prescribed in Regulations for Establishment and Management of After-school Care Service Classes and Centers for Children.
7. Violation of Paragraph 3 of Article 48 regarding the provisions on transporting children in unauthorized or unapproved vehicles, vehicles over the maximum age allowed for the transportation of students, vehicle colors and markings, exceeding the number of people allowed in the vehicle, the transportation of children, bus drivers, and bus guardians prescribed in the Regulations on Management of School Buses.
8. Violation of Paragraph 4 of Article 48 regarding the provisions for personnel quota, management, and facilities and equipment.

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$9,000 and not more than NT$90,000, 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 Paragraph 5 of Article 10 regarding mandatory or prohibitive regulations on enrollment quota, qualifications and allocation of personnel, fee collection and refund, environment, facilities and equipment, healthcare and sanitation, inspection, and management.
2. Violation of Paragraph 1 of Article 20 by employing unqualified personnel.

For 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$6,000 and not more than NT$60,000, 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 Paragraph 6 of Article 8 regarding regulations on floor plan, required space, gross floor area, floor area for interior and exterior activity space, height and quantity of sanitary equipment, and provisions regarding the reconstruction, relocation, expansion, change of name, replacement of the responsible person, or suspension of operations.
2. Violation of Paragraph 5 of Article 12 regarding mandatory regulations on healthcare or prohibitive regulations on educare and child care services.
3. Violation of Article 15 by failing to submit information about personnel changes within 30 days for reference.
4. Violation of Paragraph 3 of Article 16 regarding the allocation of full-time preschool educators or violation of Paragraph 5 regarding the additional allocation of preschool educators at affiliated preschools of public schools.
5. Violation of Paragraph 1 of Article 17 by failing to allocate teachers for classes of children over 5 years old and prior to entering elementary school.
6. Violation of Paragraph 2 of Article 17 due to the number of educare assistants exceeding one-third of the total number of preschool educators in a preschool.
7. Violation of Paragraph 4 of Article 17 regarding the employment of nurses or violation of Paragraph 7 regarding the employment of cooks.
8. Violation of Paragraph 4, Article 27 and Paragraph 3, Article 29 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.
9. Violation of Paragraph 1 of Article 30 by educare service institutions or other personnel of educare service institutions.
10. Violation of Paragraph 1 of Article 33 by failing to establish guidelines or treatment measures.
11. Engaging in operations other than those approved.
The responsible person or other personnel of an educare service institution who violate the provisions of Paragraph 1, Article 30 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 30 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.

For 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$3,000 and not more than NT$15,000, 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 Paragraph 6 of Article 30 by failing to establish regulations, enforce them thoroughly, or review them regularly for improvement.
2. Violation of Paragraph 1 of Article 31 by failing to enforce protective measures during the arrival and departure of children to and from the educare service institution.
3. Violation of Paragraph 1 of Article 32 by failing to establish health management systems.
4. Violation of Paragraph 2 of Article 32 by failing to record, file, and store information on the results of children’s health and disease examinations, referral treatment, and immunization records.
5. Violation of Paragraph 4 of Article 32 by failing to notify the parents or guardian to provide the child’s immunization record or failure to notify the competent health authorities in accordance with regulations.
6. Violation of Paragraph 2 of Article 33 by failing to establish health facilities in accordance with the facility and equipment standards stipulated in Paragraph 6 of Article 8.
7. Violation of Paragraph 2 of Article 34 by failing to proactively assist in applications for children’s claim expenses.
8. Violation of Article 37 by failing to make public information.
9. Violation of Article 38 by refusing the parents’ or guardians’ request for explanation of the means or the content of educare services without valid reason.
10. Violation of Paragraph 1 of Article 42 by failing to sign written contracts with parents or guardians of children for educare services.
11. Violation of Paragraph 4 of Article 43 by failing to make public at least one month prior to the start of each term the regulations regarding standards for charging and refund, fee items and amounts, and remission of fees.
12. Violation of Paragraph 1 of Article 45 by failing to establish dedicated accounts, retain the legal receipts of revenues and expenditures, or preserve said receipts for a length of time as prescribed by the tax law.
13. Violation of Paragraph 2 of Article 45 by failing to handle account books and receipts in accordance with relevant tax regulations.
14. Violation of Paragraph 3 of Article 45, in which educare service institutions affiliated with juridical persons fail to maintain independent finances.

Bus drivers, bus guardians, or nurses about which any of the following statements 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 4 of Article 31 by failing to receive at least 8 hours of basic cardiopulmonary resuscitation training, at least 3 hours of courses on safety education（including transportation safety）, and at least one emergency drill within the stipulated period.
2. Violation of Paragraph 3 of Article 33 by failing to receive 8 hours of emergency medical training every two years.
Those for whom one of the Subparagraphs of the preceding Paragraph is true shall not be penalized if the cause is confirmed by the municipal or county（city）competent authority to be not attributable to said bus driver, bus guardian, or nurse.
In the case that the cause in the preceding Paragraph is attributable to the preschool, 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 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, depending on the severity of the violation, result in the reduction of number of children enrolled within a certain period, suspension of enrollment for 6 months to one year, suspension of operations for 1 to 3 years, or revocation of establishment permit.

Specific terms and dates for corrective actions and penalties stated in this Act shall be determined by the municipal or county（city）competent authority; municipal or county（city）competent authorities may handle in accordance with Paragraph 2 of Article 18 of the Administrative Penalty Act.
Regarding educare service institutions that violate this Act and are subject to fines, reduction of number of children enrolled, suspension of enrollment, suspension of operations, or revocation of establishment permit by the municipal or county（city）competent authority, the name and responsible persons of said educare service institution shall be made public by the municipal or county（city）competent authority.
If the nature of the educare service institution is a juridical person and the establishment permit has been 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 50, Paragraph 2 of Article 51, Paragraph 2 of Article 58, and Paragraph 2 of this Article shall be stipulated by the central competent authority.