Passport Act Article 31

In the event of any one of the following acts, imprisonment of no more than five years, detention, and/or a fine of no more than NT$500,000 may be imposed on related persons:1. Provision of passport to others, or submission of false reports of passport loss to facilitate illegal use by others2. Fraudulent use of passport issued to another person
中文原文 護照條例第31條
有下列情形之一者,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:
一、將護照交付他人或謊報遺失以供他人冒名使用。
二、冒名使用他人護照。

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