In any of the following circumstances, the taxpayer shall be subject to a fine of not less than NT$10,000 but not more than NT$50,000, in addition to being notified to comply with the requirements or make corrections; a continuous fine may be imposed if the correction is not made within the specified time limit.
1.Failing to apply for registration as prescribed in Articles 9 or 10. 
2.Failing to make statements or making false statements as prescribed in the Tobacco and Alcohol Tax Collection Regulation. 
3.Failing to set up and keep account books, evidential documents and relevant records as prescribed in Article 11.