Immigration Act Article 74-1
A person who violates Subparagraph 3 of Article 7-1 or Paragraph 2 of Article 29 shall be fined not less than NT$200,000 and not more than NT$1 million. The penalty shall be imposed on the person every time when violating this provision.A national without household registration in the Taiwan Area or an alien who overstays a visit or a period of residence shall be fined not less than NT$10,000 and not more than NT$ 50,000.A person who, with intent to faciliate a national without household registration in the Taiwan Area or an alien who overstays a visit or a period of residence to engage in illegal activities, habour or causes the concealment of the national or the alien shall be fined not less than NT$ 60,000 and not more than NT$300,000. The penalty shall be imposed on the person every time when violating this provision.For special reasons, the competent authorities may, upon approval, deduct or waive the penalty imposed on the conduct that shall be fined in the preceding three Paragraphs.The competent authorities shall enact regulations that govern the recognition and reduction standards of special reasons in the preceding Paragraph.