In any of the following circumstances, the taxpayer shall be pursued for payment of taxes and fined from 1 to 3 times the amount of tax evaded:
1.Manufacturing taxable tobacco or alcohol products and removing the goods from the factory without applying for registration as prescribed in Article 9. 
2.Manufacturing taxable tobacco or alcohol products and removing the goods from the factory within the time limit, as prescribed in Article 14, during which goods are forbidden to be removed from the factory. 
3.Failing to declare imported goods and pay the tobacco and alcohol tax and the Health and Welfare Surcharge at the time of importation. 
4.Failing to pay the tobacco and alcohol tax and the Health and Welfare Surcharge while selling or using exempt goods for a purpose not originally intended. 
5.The quantities of raw materials or finished products in stock differ from those recorded in the account books. 
6.Failing to report or under-reporting the taxable quantity of the goods. 
7.Falsely reporting the classification of tobacco or alcohol products. 
8.Other evasion of the Tobacco and Alcohol Tax and the Health and Welfare Surcharge.