Public officials Election And Recall Act Article 104-1

The heads of central and local government agencies at all levels, their agents, and persons under their instruction who violate Article 50 shall be sentenced to a fixed term of imprisonment of not more than three years.Persons who have received a final conviction and sentence for committing an offense specified in the preceding paragraph shall be responsible for expenses incurred by the agency to which they belong; if two or more persons jointly commit an offense specified in the preceding paragraph, they shall be jointly liable.
中文原文 公職人員選舉罷免法第104-1條
中央及地方政府各級機關首長或其代理人、受其指示之人違反第五十條規定者,處三年以下有期徒刑。
犯前項之罪,經判刑確定者,其所屬機關得就所支之費用,予以追償;二人以上共同犯前項之罪者,應連帶負責。

English translation for reference only; the Chinese text prevails. Not legal advice.