Land users who engage in activities of a certain scale or of particular nature that is inconsistent with the principles of functional zone and sub-zone shall be subject to fines of no less than NT$1 million but no more than NT$5 million, to be imposed by the competent authority of the municipality or county (city) with jurisdiction over the area.
Under one of the following circumstances, the competent authority of the municipality or county (city) with jurisdiction over the area shall impose a fine of no less than NT$300,000 but no more than NT$1.5 million on the offender.
1.Land use up to a certain scale or with a particular purpose that complies with the principles of functional zone and sub-zone without a permit.
2.Land use inconsistent with the land for designated use and allocation, items and intensity in the approved land use plan.
The competent authority of the municipality or county (city) with jurisdiction over the area shall impose a fine of no less than NT$60,000 but no more than NT$300,000 on land users who violate the land use control regulation set forth in Paragraph 2 or 4 of Article 23.
The competent authority of the municipality or county (city) with jurisdiction over the area may order land users who have penalized under the regulations set forth in the three preceding paragraphs to apply for a land use change, stop using the land or dismantle buildings thereon to restore the land to its original condition. If the user runs a business on land under land use control, then the competent authority may order the suspension of the business and notify the relevant authority to revoke part or the entire registration of the business.
If a land user fails to comply with an order to apply for land use change, to stop using the land or to dismantle buildings thereon, to restore the land to its original condition or to suspend business operations, then the competent authority may impose a fine according to the regulations set forth in Paragraphs 1 to 3 for each violation and act under relevant regulations in the Administrative Execution Act to cut off water and power supplies, dismantle buildings, or take other measures to restore the land to its original condition; the offender shall be responsible for all expenses incurred.
When the situation that is described in Paragraph 1, Subparagraph 1 of Paragraph 2, or Paragraph 3, occurs, but the offender cannot be located, the competent authority of the municipality or county (city) shall order the users managers and owners of the land or buildings thereon to stop using the facilities or restore the land to its original condition within a given period. If these parties fail to comply, then the competent authority of the municipality or county (city) may take necessary action in accordance with the Administrative Execution Act.
If the land or buildings on such land are government properties, then the managers, after receiving notices to restore the land to its original condition within a given period, may draw up improvement plans and submit them to the competent authority for review, and the order shall no longer apply. However, if a negative impact on public safety is deemed imminent, the managers shall restore the land to the original condition or immediately make improvements.

If the situation that is described in Paragraph 1, 2 or 3 of the preceding article` occurs and causes accidents, then the offender shall be subject to a prison term of no more than seven years as well as a fine no more than NT$5 million. If deaths happen as a result, then the offender shall be subject to a prison term of no less than five years but no more than 12 years and a fine of no more than NT$10 million. If the offense causes serious injuries, then the offender shall be subject to a prison term of no lessthan three years but no more than ten years as well as a fine of no more than NT$7 million.
Any crops, tools, working materials and machines involved in the offenses that are described in the preceding paragraph shall be confiscated, whether it belongs to the offender or not.

Competent authorities of municipalities and counties (cities) shall enhance their land use violation inspections and appropriate a certain percentage of fines imposed under Article 38 to encourage the public to report unlawful land use.
The central competent authority shall establish regulations regarding objects, criteria, scope, and related matters of incentives to encourage the public to report unlawful land use, referred to in the preceding paragraph.