Civil Associations Act Article 62

Where donations are accepted that infringe on the provision of Article 51, perpetrators shall be punished with imprisonment for less than two years, detention or a fine not more than NT$60,000.The donation accepted by a person who commits the crime prescribed in the above paragraph shall be expropriated. In case the whole or a part of the donation cannot be expropriated, a sum equal to the price shall be replevied.
中文原文 人民團體法第62條
違反第五十一條規定收受捐助者,處二年以下有期徒刑﹑拘役或新臺幣六萬元以下罰金。
犯前項之罪者,所收受之捐助沒收之。
如全部或一部不能沒收時,追徵其價額。

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