Social Order Maintenance Act Article 10

People under the age of 18, with mental incompetency or impairment, who commits an offense against this Act as a result of lack of discipline or supervision from their legal representatives or guardians, shall be punished in accordance with the preceding two articles. Their legal representatives or guardians are also subject to the same punishment. Nonetheless, their punishments are limited to a fine or a reprimand.
中文原文 社會秩序維護法第10條
未滿十八歲人,心神喪失人或精神耗弱人,因其法定代理人或監護人疏於管教或監護,致有違反本法之行為者,除依前兩條規定處理外,按其違反本法之行為處罰其法定代理人或監護人。
但其處罰以罰鍰或申誡為限。

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