Any person, who endanger the normal functioning of exclusive industrial harbor or an exclusive industrial wharf facilities or equipment by means of theft, destruction, damage, or other illegal methods, shall be sentenced to imprisonment for a term of not less than one years but not more than seven years; in addition thereto, a fine of up to NTD 10,000,000 may be imposed.
Any person, who intends to endanger national security or social stability and commits the offense described in the preceding paragraph, shall be sentenced to imprisonment for a term of not less than three years but not more than ten years; in addition thereto, a fine of up to NTD 50,000,000 may be imposed.
If committing an offense under the preceding two paragraphs results in calamity, the above term of imprisonment will be increased up to one half. If death results from the commission of the offense, the offender shall be sentenced to life imprisonment or with imprisonment for not less than seven years, in addition thereto, a fine of up to NTD100,000,000 may be imposed. If aggravated injury results, the offender shall be sentenced to imprisonment for not less than five years but not more than twelve years, in addition thereto, a fine of up to NTD80,000,000 may be imposed.
An attempt to commit an offense specified in paragraphs 1 and 2 is punishable.

Any person, who endanger the normal functioning of the core information and communication system of the facilities or equipment specified in Paragraph 1 of the preceding Article , using any of the following methods, shall be sentenced to imprisonment for a term of not less than one years but not more than seven years; in addition thereto, a fine of up to NTD 10,000,000 may be imposed:
1.aining access into another person’s computer or related equipment by entering the password of another person's computer account, cracking the protective measures for using the computer or exploiting the loophole of the computer system without any reason.
2.interfering, through the use of computer programs or other electromagnetic methods, with the computer or relating equipment of another person without any reason.
3.obtaining, deleting or altering the electromagnetic record of another’s computer or relating equipment without any reason.
Any person who makes computer programs specifically for himself or another to commit the offenses specified in the preceding Paragraph, shall be subject to the same punishment.
Any person, who intends to endanger national security or social stability and commits the offense described in the preceding two paragraphs, shall be sentenced to imprisonment for a term of not less than three years but not more than ten years; in addition thereto, a fine of up to NTD 50,000,000 may be imposed.
If committing an offense under the preceding three paragraphs results in calamity, the above term of imprisonment will be increased up to one half. If death results from the commission of the offense, the offender shall be sentenced to life imprisonment or with imprisonment for not less than seven years, in addition thereto, a fine of up to NTD100,000,000 may be imposed. If aggravated injury results, the offender shall be sentenced to imprisonment for not less than five years but not more than twelve years ,in addition thereto, a fine of up to NTD80,000,000 may be imposed.
An attempt to commit an offense specified in paragraphs 1 to 3 is punishable.

If the use by an industrial entrepreneur or a state-owned or private sector enterprise violates the provisions of Paragraphs 2 or 3 of Article 57, the central competent authority may impose an administrative fine ranging from NT$2 million to NT$10 million.
If an industrial entrepreneur or a state-owned or private sector enterprise violates the provisions relating to the execution of planning and construction, entry into and exit from the harbor by vessels, mooring, lay-up, harbor safety, or regulation of industries in the harbor area contained in the regulations prescribed in accordance with Paragraph 5 of Article 58, the central competent authority may impose an administrative fine ranging from NT$300,000 to NT$1,500,000.

For application of Articles 12-1, 12-2 or 19-1, a company shall, in the year its shareholders transfer shares or deliver shares by book-entry transfer, or prior to January 31 of the year after the year of expiration of the tax deferral period, file information regarding the shares transferred, delivered by book-entry transfer, or shares not yet transferred with the competent taxation authority in the prescribed format. If the company fails to file such information before the deadline or files untrue information, the taxation authority shall order it to file a supplemental report within a time limit and fine the representative of the company at 10 percent of the income that should have been declared or has been omitted, provided that the fine is not over NT$500,000 and no less than NT$50,000. Where a company voluntarily files the information after the deadline, the fine shall be reduced by 50 percent.
Where a company fails to file a supplemental report on the above information before the deadline as ordered by the taxation authority, the representative of the company shall be fined at 15 percent of the income that should have been declared or has been omitted, provided that the fine is not over NT$1 million and no less than NT$100,000.

If an enterprise eligible for the tax benefit under Article 23-1 is in one of the following situations, the taxation authority shall impose penalties according to the relevant Subparagraph:
1. Where the enterprise fails to file an annual income tax return within the prescribed period set forth in Article 71 of the Income Tax Act, but subsequently files the annual income tax return in accordance with Paragraph 1, Article 79 of the Act, it shall pay a delinquent reporting surcharge equal to 10 percent of the tax calculated at the profit-seeking enterprise income tax rate applicable in the current year on its annual income determined by the taxation authority through investigation. The amount of the delinquent reporting surcharge shall not exceed NT$30,000 but shall not be less than NT$1,500.
2. Where the enterprise further fails to file an annual income tax return within the time limit prescribed in Paragraph 1, Article 79 of the Income Tax Act, it shall pay a late filing fee equal to 20 percent of the tax calculated at the profit-seeking enterprise income tax rate applicable in the current year on its annual income determined by the taxation authority through investigation. The amount of the late filing fee shall not exceed NT$90,000 but shall not be less than NT$4,500.
3. Where the enterprise has filed an annual income tax return, or its final report on total business income or income earned from liquidation, but has under-declared or omitted to declare any income, it shall pay a fine of up to two times the tax calculated at the profit-seeking enterprise income tax rate applicable in the current year on the income it has under-declared or omitted to declare.
4. Where the enterprise fails to file an annual income tax return, or its final report on total business income or income earned from liquidation in accordance with the Income Tax Act, and the taxation authority finds through investigation that the enterprise has under-declared or omitted to declare its taxable income assessed in accordance with the Act, it shall pay a fine of up to three times the tax calculated at the profit-seeking enterprise income tax rate applicable in the current year on the income it has under-declared or omitted to declare.
5. Where the enterprise fails to calculate each partner’s income from seeking profits in proportion to the earnings distributed to the partner in accordance with Paragraph 2, Article 28 of the Limited Partnership Act, it shall pay a fine equal to five percent of the difference between the amount of income calculated by the enterprise and the amount of income calculated in accordance with the applicable proportion. The fine shall not exceed NT$300,000 but shall not be less than NT$15,000.
6. Where the enterprise fails to file the documents under Paragraph 7 of Article 23-1 before the given deadline or makes any false statements in such documents, it shall pay a fine of NT$7,500 and file the documents or correct the statements within a time limit set forth in a notice. If it still fails to file the documents or correct the statements within the time limit, it shall pay a fine equal to 5 percent of the income not duly declared in the documents. The fine shall not exceed NT$300,000 but shall not be less than NT$15,000.
Under any of the following circumstances, a tax withholder under Paragraph 8, Article 23-1 shall be subject to the applicable punishment set forth below.
1. Where the tax withholder fails to withhold tax in accordance with Paragraph 8, Article 23-1, it shall be given a time limit for paying the tax not withheld or under-withheld and filing a supplemental tax-withholding certificates and shall also pay a fine of up to the amount of the tax that should have been withheld or was under-withheld. If the tax withholder fails to pay the tax amount it should have withheld or it under-withheld, or to submit correct tax-withholding certificates within the given time limit, it shall pay a fine of up to three times the tax amount which should have been withheld or was under-withheld.
2. A tax withholder who has withheld taxes in accordance with Paragraph 8, Article 23-1 but fails to file a truthful tax withholding return or issue a truthful tax-withholding certificate within the time limit prescribed in the same paragraph shall be given a time limit for supplementally filing the return or issuing the certificate and shall pay a fine at 20 percent of the tax amount withheld. The amount of the fine, however, shall not exceed NT$20,000 or be less than NT$ 1,500. If the return is filed or the certificate is issued after the deadline as a result of the tax withholder’s own initiative, the fine shall be reduced by 50 per cent. If a tax withholder fails to file a truthful tax withholding return or issue a truthful tax-withholding certificate within a time limit as demanded by the tax authority, the tax withholder shall pay a fine of up to three times the amount of the tax withheld. The amount of the fine, however, shall not exceed NT$ 45,000 or be less than NT$ 3,000.
3. A tax withholder who fails to pay the withheld tax within the time limit prescribed in Paragraph 8, Article 23-1 shall pay a surcharge for delinquent payment at one per cent of the amount of the payment due for every two days of delay.