Public officials Election And Recall Act Article 111

Persons who surrender within three months of committing an offense prescribed in Paragraph 2 of Article 97 or Paragraph 1 of Article 143 of the Criminal Code shall not be subject to penalty; persons who surrender after the said three-month period shall have their penalty reduced or shall not be subject to penalty; persons who confess during an investigation or trial shall have their penalty reduced.Whoever maliciously implicates other people or fabricates details as part of the confession specified in the preceding paragraph shall be punished in accordance with the provisions governing false accusations in the Criminal Code.
中文原文 公職人員選舉罷免法第111條
犯第九十七條第二項之罪或刑法第一百四十三條第一項之罪,於犯罪後三個月內自首者,免除其刑;逾三個月者,減輕或免除其刑;在偵查或審判中自白者,減輕其刑。
意圖他人受刑事處分,虛構事實,而為前項之自首者,依刑法誣告罪之規定處斷。

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