Political Donations Act Article 25

A prospective candidate who accepts political donations violating the provisions of Article 8 from donors regulated in Subparagraphs 7 to 9 of Paragraph 1 of Article 7, and who fails to turn over to the competent authority for deposit into the National Treasury in accordance with Article 15, or collects political donations violating the provision of Article 13, shall be sentenced to fixed-term imprisonment of not more than five years; this shall also apply to the agents or employees who accept or collect political donations for prospective candidates.The responsible persons, representatives, agents, or employees of political parties or political associations who commit crimes prescribed in the preceding paragraph, shall be punished in accordance with the provision of the preceding Paragraph.Anyone who commits crimes prescribed in the two preceding paragraphs and who have responded to inquiries in accordance with Paragraph 4 of Article 7 are exempted from punishment.
中文原文 政治獻金法第25條
擬參選人違反第八條規定收受第七條第一項第七款至第九款規定對象之政治獻金,未依第十五條規定之期限繳交受理申報機關辦理繳庫,或違反第十三條規定募集政治獻金者,處五年以下有期徒刑;為擬參選人收受或募集政治獻金之代理人、受雇人亦同。
政黨、政治團體之負責人、代表人或代理人、受雇人犯前項之罪者,依前項之規定處罰。
犯前二項之罪,已依第七條第四項規定盡查證義務者,不予處罰。

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