The Tobacco and Alcohol Administration Act Article 49

Where the representative of a juristic person or the agent, employee or other person in the service of a juristic person or natural person commits any crime set forth in Paragraph 2, Article 45; Paragraphs 2 to 4, Article 47; or Paragraph 2, Article 48 during the discharge of their responsibility; then, in addition to punishment of the person committing this Act in accordance with each of the respective provisions, the fines for each respective provision shall be imposed on the given juristic person or natural person.
中文原文 菸酒管理法第49條
法人之代表人、法人或自然人之代理人、受雇人或其他從業人員,因執行業務,犯第四十五條第二項、第四十七條第二項至第四項或第四十八條第二項之罪者,除依各該條規定處罰其行為人外,對該法人或自然人亦處以各該條之罰金。

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