Immigration Act Article 21-1

No one shall engage in any of the following conducts:1. Facilitating, aiding, or abetting any alien to enter the State illegally.2. Facilitating, aiding, or abetting any alien who is subject to prohibition from exiting the State to exit the State.The provision described in Subparagraph 2 of the preceding Paragraph shall apply mutatis mutandis to the people of the Mainland Area and the residents of Hong Kong or Macau who are subject to prohibition from departure.
中文原文 入出國及移民法第21-1條
任何人不得為下列行為:
一、使外國人非法入國。
二、使受禁止出國處分之外國人出國。
大陸地區人民、香港或澳門居民受禁止出境處分者,準用前項第二款規定。

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