Anyone committing any of the following shall be fined between NT$60,000 and NT$200,000,000. In severe circumstances, the enterprise may be ordered to terminate business, suspend business for a certain period of time, revoke all or part of the items listed in the company registration, business registration or factory registration, or registration of the food businesses. If registration of the food businesses is revoked, re-application for new registration within one (1) year shall be prohibited:
1. violating Paragraph 1 or 2 of Article 8, and failing to correct the violation within the time limit prescribed;
2. violating Paragraph 1 or 4 of Article 15 or Article 16;
3. incompliance with order by the competent authority to recover or destruct in accordance to Paragraph 2 of Article 52;
4. violating the public announcement by the central competent authority to ban the manufacture, sale, import or export in accordance to Paragraph 1 of Article 54.
The penalty standards of the fine mentioned in the preceding paragraph shall be prescribed by the central competent authority.

Those with violations of Paragraph 1 of Article 28 or the regulations prescribed by the central competent authority pursuant to Paragraph 3 of Article 28 shall be fined between NT$40,000 and NT$400,000; violation of Paragraph 2 of such article shall be fined between NT$600,000 and NT$5,000,000. Where the offense is repeated the enterprise may be ordered to terminate business, suspend business for a certain period of time, revoke all or part of the items listed in the company registration, business registration or factory registration, or registration of the food businesses. If registration of the food businesses is revoked, re-application for new registration within one (1) year shall be prohibited.
Food businesses in violation of the preceding food advertisement provisions shall be consecutively fined by such authority for each violation until the publication or broadcast is ceased.
Severe violation of any of the advertisement provisions under Article 28 shall not only be punished by the preceding two provisions, the competent authority shall order to halt all sale, supply or display; and shall publish or broadcast a specific number of corrective advertising in the same size and time period as the original within thirty (30) days of receiving the sanction order, which shall express regret and convey the message for elimination of error.
Violation of the preceding provisions by continuing to sell, supply, display or failure to publish or broadcast corrective advertising shall be fined between NT$120,000 to NT$600,000.

Media businesses in violation of Article 29 shall be fined between NT$60,000 to NT$300,000, and may be consecutively fined.
When the competent authority at the municipal level or county/city level impose fines in accordance with Paragraph 1 of the preceding article, the media businesses, and the relevant competent authority at the municipal or county/city level or industry competent authority shall be notified. The media businesses shall cease the broadcast or publication of the advertisement concerned from the day following its receipt of the above notification.
Media businesses continuing to publish or broadcast following the notification referred to in the preceding paragraph, in violation of Paragraphs 1 and 2 of Article 28 or any limit on advertisements or relevant regulations relating to the permanent suspension of advertisements prescribed by the central competent authority pursuant to Paragraph 3 of Article 28, shall be fined between NT$120,000 and NT$600,000 and shall be consecutively fined by such authority for each violation until the publication or broadcast is ceased.
When media businesses fail to cease publication or broadcasting following receipt of notification referred to in Paragraph 2, in addition to imposing fines in accordance with the preceding paragraph, the competent authority at the municipal level or county/city level shall also notify the competent authority of the media businesses at the municipal level or county/city level or its industry competent authority to address these issues.

A person who disseminates a rumor or incorrect information concerning food safety and thus causes damage to the public or others shall be punished with imprisonment for not more than three years, detention, or a fine of not more than NT$1,000,000.

Anyone committing any of the following shall be fined between NT$30,000 and NT$3,000,000. In severe circumstances, the enterprise may be ordered to terminate business, suspend business for a certain period of time, revoke all or part of the items listed in the company registration, business registration or factory registration, or registration of the food businesses. If registration of the food businesses is revoked, re-application for new registration shall not be permitted within one year:
1. violating the public announcement prescribed by the central competent authority pursuant to Article 4;
2. violating Paragraph 5 of Article 7;
3. in the event that the registered, established or declared information pursuant to Paragraph 3 of Article 8 and Paragraph 2 or 4 of Article 9 is false, or the incorrect electronic uniform invoices issued pursuant to Paragraph 2 of Article 9 to affect the examination of food tracing or tracking;
4. violating Paragraph 1 of Article 11 or Paragraph 1 of Article 12;
5. violating the provisions concerning product liability insurance prescribed by the central competent authority pursuant to Article 13;
6. violating the regulations concerning the safety and sanitation of public food and beverage sites prescribed by the municipal or county/city competent authority pursuant to Article 14;
7. violating the standards prescribed by the central competent authority pursuant to Paragraph 1 of Article 18-1, and failing to correct the violation within the time limit prescribed;
8. violating Paragraphs 1 and 2 of Article 21, Paragraph 1 or public announcement made pursuant to Paragraphs 2 and 3 of Article 22, Paragraph 1 or public announcement made pursuant to Paragraph 2 of Article 24, Article 26 or Article 27;
9. other than the provisions specified in Paragraph 9 of Article 48, violating the provisions concerning the specification, use and limitation of food additives prescribed by the central competent authority pursuant to the standard prescribed in Article 18;
10. violating the public announcement prescribed by the central competent authority pursuant to Paragraph 2 of Article 25;
11. evading, impeding or refusing an examination, testing, seizure or seal stipulated in this Act;
12. refusing to provide or providing false information for the information which are required to be submitted in accordance with the provisions specified in this Act;
13. failing to observe a suspension on operation or cease of sales in accordance with the provisions specified in this Act;
14. violating Paragraph 1 of Article 30 which fails to declare the information of imported goods or the information declared is false; or
15. violating Article 53.

Anyone committing any of the following and failing to correct the violation within the time limit prescribed shall be fined between NT$30,000 and NT$3,000,000. In severe circumstances, the enterprise may be ordered to terminate business, suspend business for a certain period of time, revoke all or part of the items listed in the company registration, business registration or factory registration, or the registration of the food businesses. If registration of the food businesses is revoked, re-application for new registration shall not be permitted within one year:
1.violating Paragraph 1 of Article 7 for failing to enact food safety monitoring plan, or Paragraph 2 or Paragraph 3 for failing to be equipped with the laboratory;
2.violating Paragraph 3 of Article 8, failing to file registration; or violating Paragraph 5 of Article 8, failing to obtain certification;
3.violating Paragraph 1 of Article 9, failing to retain document or attain the required period of retention ;
4.violating Paragraph 2 of Article 9, failing to establish tracing or tracking system;
5.violating Paragraph 3 of Article 9, failing to issue electronic uniform invoices for the purpose of food tracing or tracking;
6.violating Paragraph 4 of Article 9, failing to declare in the electronic method or to declare according to the method and specification prescribed by the central competent authority;
7.violating Paragraph 3 of Article 10;
8.violating any of the standards prescribed by the central competent authority in accordance with Article 17 or Article 19;
9.the products sold by the food businesses violating the specification, use and limitation of food additives prescribed by the central competent authority pursuant to the standard prescribed in Article 18;
10.violating Paragraph 4 of Article 22 or Paragraph 3 of Article 24, failing to report to the competent authority; or
11.violating Paragraph 4 of Article 35, failing to attach product ingredients report and official sanitation certificate issued by the export country.
12.violating the restrictions prescribed by the central competent authority in a public announcement pursuant to Paragraph 2 of Article 15-1.

Anyone committing any of the following shall be fined between NT$30,000 and NT$3,000,000 by the central competent authority. In severe circumstances, the enterprise may be ordered to suspend, terminate or revoke its commission or accreditation. Enterprise which commission has been terminated or accreditation has been revoked, shall not be re-commissioned and shall not re-apply for accreditation within one year:
1.enterprise which is commissioned in accordance with this Act for conducting the certification of sanitation and safety control of food businesses, violates provisions made pursuant to Paragraph 6 of Article 8;
2.institution, corporation or organization which is accredited in accordance with this Act for testing, violates provisions concerning accreditation made pursuant to Paragraph 3 of Article 37; or
3.enterprise which is commissioned in accordance with this Act for conducting the accreditation of institution, corporation or organization for testing, violates provisions concerning accreditation commission made pursuant to Paragraph 3 of Article 37.

In the event that the acts described in Subparagraphs 3, 7 and 10 of Paragraph 1 of Article 15 or Paragraph 1 of Article 16 are committed, imprisonment of not more than seven years, and a fine of not more than NT$80,000,000 may be imposed. If the offense is light, imprisonment of not more than five years, detention and/or a fine of not more than NT$8,000,000 shall be imposed.
In the event that the acts described from Article 44 to the preceding article are severe and may be sufficient to harmful to human health, imprisonment of not more than seven years, and a fine of not more than NT$80,000,000 may be imposed. For such acts are committed to the detriment of human health, imprisonment between one year to seven years and a fine of not more than NT$100,000,000 may be imposed.
In the event that the acts described in the preceding paragraph results in death, a life imprisonment or imprisonment of not less than seven years, and a fine of not more than NT$200,000,000 may be imposed. For such acts causing severe detriment of human body, imprisonment between three years and ten years, and a fine of not more than NT$150,000,000 may be imposed.
Anyone committing any of the offenses described in Paragraphs 1 and 2 out of negligence shall be imprisoned for not more than two year, detained or fined NT$6,000,000.
Where the representative of a legal entity or the agent, employees or other practitioners of a legal entity or natural person that commit the offenses from Paragraphs 1 to 3 during the performance of duties, not only shall the wrongdoer be punished but the legal entity or natural person shall also be fined not more than ten times of the fine stipulated in the respective preceding paragraphs.
When imposing a fine, the provision specified in Article 58 of the Criminal Code shall be considered.

The scope and value of the proceeds of crime in violating this Act may be based on an estimation if the valuation is deemed difficult. The regulation governing such estimation shall be established by the Executive Yuan.

Food businesses belonging to a category and scale designated by the central competent authority in a public announcement violate the provisions specified in Paragraph 1 or 4 of Article 15 or Article 16, or perform the actions described from Article 44 to Article 48-1 causing detriment of human health, their acquired assets or property interests shall be forfeited or retrieved.
If there are considerable and sufficient reasons for the competent authority to believe that the penalized person transfers his/her assets or property interests to the third party for avoiding been punished pursuant to the preceding paragraph, the competent authority may forfeit or retrieve the transferred assets or property interests of the third party. If the above assets or property interests cannot be forfeited in whole or in part, the equivalent value thereof shall be indemnified either by demanding a payment from the offender or be offset by the property of the offender.
To ensure the forfeit or retrieve of assets or property interests and a levy on payments or property compensation in the preceding two paragraphs, the competent authority may perform detainment pursuant to this Act or request the administrative court for provisional seizure or provisional disposition and is not required to provide guarantees.
The regulations governing the valuation of illegally obtained assets, property interests, a levy on payments or property compensation which forfeited or retrieved by the competent authority pursuant to this Article shall be prescribed by the Executive Yuan.

An employer may not discharge, transfer or otherwise take any adverse sanction against an employee who discloses an action which violates this Act to the competent authority or judicial authority, becomes witness of a litigation proceeding or refuses to participate in an action which violates this Act.
Any dismissal, demotion or reduction of wage imposed by the employer or supervisory employees who exercise the managerial authority on behalf of the employer for reasons as prescribed in the preceding paragraph shall be null and void.
For the person other than the employer who had participated in actions violating the provisions of this Act and under criminal responsibility but who discloses such action to the competent authority or judicial authority assisting the authority to uncover the violation of the employer, the penalty for such person shall be reduced or exempted.

The competent authority may impose sanctions in the event of the following:
1. at the occurrence of the circumstances described in Paragraph 14 of Article 47, the application for inspection in accordance with Paragraph 1 of Article 30 from the food businesses or their representatives may be suspended. For the products which are already released, the food businesses may recall, destroy or return such products depending on the violation thereof.
2. in case of violation of Paragraph 3 of Article 30, for anyone who sells the products exempted from import inspection, application for inspection exemption may be suspended for one year.
3. in case of violation of Paragraph 2 of Article 33, for anyone who intentionally moves, uses or sells the products before receiving the import permit, or the confirmed storage location is inconsistent with the actual storage location. The competent authority may confiscate the deposit and temporarily suspend acceptance of an application for storage by the food businesses for one year. Anyone who sells the goods without authorization may be fined an amount that is between double and twenty times of the selling price of the goods.

The municipal or county/city competent authority shall impose the following punishment based on examination or testing results for foods, food additives, food utensils, food containers or packaging and food cleansers that have been examined or tested in accordance with Article 41:
1. those under any one of the circumstances listed in Paragraph 1 or 4 of Article 15 or Article 16 shall be confiscated and destroyed;
2. those not conforming to the standards prescribed by the central competent authority pursuant to Article 17 and Article 18, or those violating Paragraphs 1 and 2 of Article 21, the products or products containing such materials shall be confiscated and destroyed. However, if those can be edible or used or not affecting human health after disinfecting or appropriate safety measures are implemented, a notice shall be given for such disinfecting, reconditioning or measures to proceed within a prescribed time period; in case the notice is not complied with within the time limit, those goods shall be confiscated and destroyed;
3. in case the labels violate Paragraph 1 or public announcement made pursuant to Paragraphs 2 and 3 of Article 22, Paragraph 1 or public announcement made pursuant to Paragraph 2 of Article 24, Article 26, Article 27 or Paragraph 1 of Article 28, a notice shall be given for the goods to be recalled and correction made within a prescribed time period; the goods in question shall not be sold before the violation is corrected. In case the notice is not complied with within the prescribed time limit or Paragraph 2 of Article 28 is violated, those goods shall be confiscated and destroyed; and
4. the punishment with respect to goods which are subject to a suspension of operation as well as cease of sales, and are sealed pursuant to Paragraph 1 of Article 41 shall, in the absence of any of the situations described in the preceding three subparagraphs, be cancelled, and such goods shall be unsealed.
The manufacturer, seller or importer of goods that are to be confiscated pursuant to Subparagraphs 1 to 3 of the preceding paragraph shall immediately announce the termination of use or consumption of such goods and recall and destroy those said goods. Where necessary, the municipal or county/city competent authority may act for such recall and destruction with necessary charges.
Goods that shall be recalled and destroyed pursuant to the preceding paragraph shall be recalled and destroyed in accordance with regulations prescribed by the central competent authority.
The municipal or county/city competent authority shall officially publish the company name, address, name of the responsible person, and product name of as well as the circumstances of the violations by, any food businesses manufacturing, processing, preparing, packaging, transporting, selling, importing or exporting goods under Subparagraph 1 or 2 of Paragraph 1.
The central competent authority shall restrict the importation of goods under Paragraph 1 which are found to have failed to comply with provisions upon inspection at ports of entry, and may also impose the punishment under any of the subparagraphs of Paragraph 1 and under Paragraph 2 and the preceding Paragraph, with respect to such goods.

After the products have been recalled and destroyed within a prescribed time period or taken with other necessary measures by the municipal or county/city competent authority pursuant to Paragraph 1 of the preceding article, the food businesses shall report the information in relation to the procedure, result, as well as the status of the above to the municipal or county/city competent authority for their review before the deadline.

In addition to being handled pursuant to Article 52, foods, food additives, food utensils, food containers or packaging and food cleansers which are found to be under any of the circumstances described in Subparagraph 1 or 2 of Paragraph 1 of Article 52 may be subject to a ban by the central competent authority on manufacture, sale, import or export through a public announcement.
Where a product that is subject to prohibition according to the preceding paragraph was registered and licensed by the central competent authority, the relevant license may be revoked.

Unless otherwise prescribed, the punishment prescribed in this Act shall be imposed by the municipal or county/city competent authority. The central competent authority may impose the punishment when necessary. However, upon the confirmation for the order of termination of business by the municipal or county/city competent authority, such order will be transferred to the industrial and business competent authority or other industry competent authority to revoke all or part of the items listed in the company registration, business registration or factory registration.

The determining standards of the number of administrative penalty made in violation of this Act shall be prescribed by the central competent authority.

Should food businesses violate Subparagraph 3, 7, or 10 of Paragraph 1 of Article 15 or Paragraph 1 of Article 16 and result in harms to consumers, they shall bear the responsibilities for compensation. But if food businesses prove the harms are not caused by their manufacturing, processing, preparation, packing, shipment, storage, sales, import and export or have paid attention to preventing from the harms, they shall be exempted from the responsibilities.
Consumers may claim a certain amount of monetary compensation, and may file for consumer litigation in accordance with the provisions specified from Article 47 to Article 55 of the Consumer Protection Law even without suffering property damage.
In the event of difficulty for consumers to provide or inability to provide evidence to support the actual amount of damage, he/she may request the Court to determine the compensation in the amount between NT$500 and NT$300,000 for each case of damage per person based on the circumstances of such damage.
The municipal or county (city) government shall assist consumers in accordance with Article 50 of Consumer Protection Law, when receiving complaints concerning the damage from 20 or more consumers for a certain result of the same incident.
Attorneys who represent the consumer protection organizations to litigate according to Paragraph 1 of Article 49 of the Consumer Protection Act shall request the litigation remuneration and shall not be applicable to the latter part of Paragraph 2 of Article 49 of the Consumer Protection Act.

The central competent authority may establish a food safety protection fund for protecting the consumer's right in the event of food safety and the fund may be commissioned to the authorized and appointed other agency (institution), corporation or organization.
The sources of funds mentioned in the preceding paragraph are as follows:
1. funds from the partial appropriation of administrative fines in violation of this Act;
2. criminal fines that are fined pursuant to this Act; and cash from confiscating or indemnifying or proceeds from the sale of the confiscated property due to the violation of this Act;
3. the partial appropriation of improper gains that are forfeited, retrieved, indemnified or offset pursuant to this Act or Administrative Penalty Act;
4. accrued interest income generated by the fund;
5. revenues from donations;
6. appropriations made by the government through budgetary process; or
7. other related revenues.
The sources of funds mentioned in the subparagraphs 1 and 3 of the preceding paragraph are applicable to the dispositions that become effective from the date after 21th June 2013.
The fund mentioned in Paragraph 1 is used for the following purposes:
1. to subsidize consumer protection groups the remuneration fees for the attorneys and the relevant fees for consumer litigation filed in accordance with the Consumer Protection Law and resulted from the food sanitation and safety incident;
2. to subsidize fees concerning human health risk assessment on specified food sanitation and safety incident which has been announced by a public notice;
3. to subsidize employee the remuneration of attorneys and relevant litigation fees for restoring the original status, payment and damage compensation when an employee was fired, reassigned the jobs or otherwise took any adverse sanction by the employer due to disclosing the employers’ behavior which violates this Act;
4.to subsidize rewards governed by the regulations in Paragraph 2 of Article 43; or
5.to subsidize other relevant fees concerning food safety promotion and consumer litigation.
The central competent authority shall establish a supervision panel for management and utilization of the fund which composed of experts and scholars, consumer protection organizations, and impartial citizens to supervise the subsidizing affairs.
The regulation governing the recipients of the subsidies, application qualifications, review procedures, subsidization standard, revocation of subsidies of the fund mentioned in Paragraph 4, the formation and operation of the supervision panel for management and utilization of the fund mentioned in the preceding paragraph and other matters to be complied with shall be prescribed by the central competent authority.