Immigration Act Article 7-1

No one shall engage in any of the following conducts:1. Facilitating, aiding or abetting any national who is prohibited from exiting the State to exit the State.2. Facilitating, aiding or abetting any national without household registration in the Taiwan Area to enter the State without inspection.3. Facilitating, aiding or abetting any national without household registration in the Taiwan Area to engage in activity that is against his/her approval purpose of visit or residence not authorized by the entry permit or immigration status.
中文原文 入出國及移民法第7-1條
任何人不得為下列行為:
一、使受禁止出國處分之國民出國。
二、使臺灣地區無戶籍國民非法入國。
三、使臺灣地區無戶籍國民於我國從事與許可停留、居留原因不符之活動。

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