Political Donations Act Article 26
If a prospective candidate violates the provision of Paragraph 1 of Article 10 and sets a dedicated account to accept political donations without permission, the prospective candidate shall be sentenced to fixed-term imprisonment of not more than 3 three years, and may be fined a sum of not less than NT$200,000 and not more than NT$1,000,000 in addition. 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.
中文原文 政治獻金法第26條
擬參選人違反第十條第一項規定未經許可設立專戶而收受政治獻金者，處三年以下有期徒刑，得併科新臺幣二十萬元以上一百萬元以下罰金；為擬參選人收受政治獻金之代理人、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。
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。