Tax Collection Act Article 41
A taxpayer who evades tax payment by fraud or other unrighteous means shall be sentenced to imprisonment for no more than five (5) years, and be imposed with a fine of no more than ten million New Taiwan Dollars (NT$10,000,000).A taxpayer committing an offense as described in the preceding paragraph, and the tax evasion amount is over ten million New Taiwan Dollars (NT$10,000,000) for an individual or over fifty million New Taiwan Dollars (NT$50,000,000) for a profit-seeking enterprise, shall be sentenced to imprisonment of not less than one year but not more than seven years, and be imposed with a fine of not less than ten million (NT$10,000,000) but not more than one hundred million New Taiwan Dollars (NT$100,000,000).
中文原文 稅捐稽徵法第41條
納稅義務人以詐術或其他不正當方法逃漏稅捐者，處五年以下有期徒刑，併科新臺幣一千萬元以下罰金。
犯前項之罪，個人逃漏稅額在新臺幣一千萬元以上，營利事業逃漏稅額在新臺幣五千萬元以上者，處一年以上七年以下有期徒刑，併科新臺幣一千萬元以上一億元以下罰金。
犯前項之罪，個人逃漏稅額在新臺幣一千萬元以上，營利事業逃漏稅額在新臺幣五千萬元以上者，處一年以上七年以下有期徒刑，併科新臺幣一千萬元以上一億元以下罰金。