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.
中文原文 入出國及移民法第74-1條
違反第七條之一第三款或第二十九條第二項規定者,處新臺幣二十萬元以上一百萬元以下罰鍰,並得按次處罰。
臺灣地區無戶籍國民或外國人,逾期停留或居留者,處新臺幣一萬元以上五萬元以下罰鍰。
意圖使逾期停留或居留之臺灣地區無戶籍國民或外國人從事不法活動而容留、藏匿或隱避之者,處新臺幣六萬元以上三十萬元以下罰鍰,並得按次處罰。
依前三項規定應處罰鍰之行為,有特殊事由經主管機關核定者,得減輕或免除處罰。
前項特殊事由之認定及減免標準,由主管機關定之。

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