Criminal Code of the Armed Forces Article 38

A person who by fraud or other illegal means avoids all or part of important military duties shall be punished with imprisonment for not more than three years, detention, or a fine of not more than 300,000 yuan.An attempt to commit an offence specified in the preceding paragraph is punishable.
中文原文 陸海空軍刑法第38條
以詐術或其他不正方法,而免除全部或一部之重要軍事勤務者,處三年以下有期徒刑、拘役或新臺幣三十萬元以下罰金。
前項之未遂犯,罰之。

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