If any Park Enterprise, incubation center, or research institution builds factory buildings and relevant research and production facilities in the Park without approval in violation of Paragraph 1 of Article 12 hereof, the Administration shall order such an entity to vacate from the Park by a prescribed deadline and impose an administrative fine of not less than one hundred thousand New Taiwan Dollars (NT$100,000) and not more than five hundred thousand New Taiwan Dollars (NT$500,000).

If any Park Enterprise, incubation center, or research institution violates Paragraph 4 of Article 16 hereof, the Administration shall order such an entity to rectify the violation by a prescribed deadline and impose an administrative fine of not less than one hundred thousand New Taiwan Dollars (NT$100,000) and not more than five hundred thousand New Taiwan Dollars (NT$500,000). If the rectification is completed on or before the deadline, the Administration may additionally revoke its approval of residency.

If any Park Enterprise fails to submit annual operating reports or financial statements on or before the prescribed deadline, or if the financial statements are not certified by a CPA in advance in violation of Article 30 hereof, the Administration shall order such an entity to submit the documents or rectify the certification by a prescribed deadline. If the said Park Enterprise fails to comply with the order on or before the deadline, the Administration shall impose an administrative fine of not less than thirty thousand New Taiwan Dollars (NT$30,000) and not more than one hundred and fifty thousand New Taiwan Dollars (NT$150,000). Repeated fines may be imposed.
If the Park Enterprise is fined pursuant to the previous paragraph for two (2) consecutive years, the Administration may additionally revoke its approval of residency.

If a Park Enterprise violates Paragraph 2 of Article 14 hereof and provides the amenity facilities built thereunder for non-staff members’ uses, the Administration shall order the Park Enterprise to rectify the violation by a prescribed deadline. An administrative fine of not more than one hundred thousand New Taiwan Dollars (NT$100,000) shall be imposed on those who fail to rectify the violation on or before the deadline.

If a Park Enterprises violates any provisions of relevant regulations, as promulgated pursuant to Paragraph 2 of Article 21 hereof, related to the processing and management of bonded goods, self-inspection of inbound and outbound goods, making consolidated monthly reports, customs clearance, procedures for recovering taxes on goods that have internally sold to duty-levying areas, or in conducting any other required matters, Customs may issue a warning and order the Park Enterprise to rectify the breach by a prescribed deadline or impose an administrative fine of no less than six thousand New Taiwan Dollars (NT$6,000) and no more than thirty thousand New Taiwan Dollars (NT$30,000). Repeated fines may be imposed. If the breach is still not rectified after being punished three (3) times, Customs may suspend whole or part of the Park Enterprise’s bonded-goods operations for a period of no more than six (6) months.

If a Park Enterprise, incubation center, or research institution fails to submit its sale and rent prices to the Administration for approval under Paragraph 2 of Article 12 hereof, the Administration shall order it to rectify the submission for approval and impose an administrative fine of no less than six thousand New Taiwan Dollars (NT$6,000) and no more than thirty thousand New Taiwan Dollars (NT$30,000).

The Administration and Customs may, from time to time, send their officers to make random checks or recheck the Park Enterprises’ self-inspection of inbound and outbound goods, or monthly declarations handled by bonded operation personnel of the Park Enterprises. In case that it has been found that the personnel did not carry out the operation truthfully or within a prescribed time limit, Customs may issue a warning and request the Park Enterprises to rectify their operations by a prescribed time limit. If the breach is still not rectified after being consecutively warned three (3) times, Customs may send a report to the Administration for approval to suspend the Park Enterprises’ privileges of self-inspection of inbound and outbound goods, and of monthly declaration for a period of no more than one (1) year. For material violations, Customs may send a report to the Administration for approval to revoke the Park Enterprises’ privileges of self-inspection of inbound and outbound goods, and of monthly declaration.

The Customs Anti-smuggling Act and other relevant laws shall apply to any Park Enterprises who are involved in the smuggling, duty evasions or other violations of the laws in connection with their imported or exported goods.

A delinquency surcharge shall be additionally imposed on those Park Enterprises that fail to pay the administration fees on or before the prescribed deadline. A surcharge will be imposed at he rate of one percent (1%) of the late payment every two (2) days after the deadline until the amount reaches fifteen percent (15%) of the amount payable.

In the case that a fine, imposed under this Act and required to be paid by a prescribed deadline, has not been paid on or before the deadline, the case shall be transferred to a procedure of compulsory execution in accordance with the laws.