Taxpayers shall, in the event of any of the following, in addition to be notified for completing required procedures or making corrections, be severely liable to a fine exceeding NT$9,000 but not exceeding NT$30,000.
1. Failing to complete necessary registration in compliance with Article 19 or 20. 
2. Failing to file the necessary report in compliance with Rules Governing the Collection of Commodity Tax or filing false reports. 
3. Failing to affix tax-payment or tax-exemption certificates or any other Substitutes as approved by the competent authority on packings and containers. 
4. Manufacturers failing to keep original documents of evidence for consumption of raw materials or sale and inventory of goods in accordance with regulations.