Immigration Act Article 72-1
A person who violates Subparagraph 1 or 2 of Article 7-1, Paragraph 1 of Article 21-1, or Subparagraph 2, Paragraph 1 of Article 21-1 as applied mutatis mutandis by Paragraph 2 thereof shall be sentenced to imprisonment for not less than one (1) year and not more than seven (7) years or, in addition thereto, a fine of not more than NT$1 million.A person who commits the crime in the preceding Paragraph with intent to profit therefrom shall be sentenced to imprisonment for not less than three (3) years and not more than ten (10) years or, in addition thereto, a fine of not more than NT$5 million.A ringleader in the preceding two Paragraphs shall be sentenced to imprisonment for not less than five (5) years or, in addition thereto, a fine of not more than NT$10 million.A person who attempts to commit offence defined in the preceding three Paragraphs shall be sentenced.