Immigration Act Article 74

A person who enters the State without permission or exits the State during period which a departure prohibition order remain in force shall be sentenced to imprisonment for not more than five (5) years or short-term imprisonment, or by a fine of not more than NT$500,000, or both. The same rule applies to a person who violates Paragraph 1, Article 10 of the Act Governing Relations between the People of the Taiwan Area and the Mainland Area or Paragraph 1, Article 11 of the Laws and Regulations Regarding Hong Kong & Macau Affairs, and enters the Taiwan Area without permission.A person who is subject to prohibition from exiting the State and meets any of the following circumstances shall be sentenced to imprisonment for not more than three (3) years or short-term imprisonment , or by a fine of not more than NT$90,000, or both:1. Has used a counterfeited or tampered passport/travel document, which is not of the State, to undergo inspection thereof upon exiting the State.2. Has used another person’s passport/travel document or a passport/travel document applied by using a false identity, which is not of the State, to undergo inspection thereof upon exiting the State.A person who has used another person’s passport/travel document or a passport/travel document applied by using a false identity, which is not of the State, to undergo inspection thereof upon exiting the State shall be sentenced to imprisonment for not more than one (1) year or short-term imprisonment , or fined of not more than NT$9,000, or both.
中文原文 入出國及移民法第74條
違反本法未經許可入國或受禁止出國(境)處分而出國(境)者,處五年以下有期徒刑、拘役或科或併科新臺幣五十萬元以下罰金。
違反臺灣地區與大陸地區人民關係條例第十條第一項或香港澳門關係條例第十一條第一項規定,未經許可進入臺灣地區者,亦同。
受禁止出國(境)處分而有下列情形之一者,處三年以下有期徒刑、拘役或科或併科新臺幣九萬元以下罰金:
一、持用偽造或變造之非我國護照或旅行證件,並接受出國(境)證照查驗。
二、冒用或持冒用身分申請之非我國護照或旅行證件,並接受出國(境)證照查驗。
冒用或持冒用身分申請之非我國護照或旅行證件,並接受出國(境)證照查驗者,處一年以下有期徒刑、拘役或科或併科新臺幣九千元以下罰金。

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