Tax Collection Act Article 43

A person who instigates or assists another person to commit an offense set forth in Article 41 or 42 hereof shall be sentenced to imprisonment for no more than three (3) years, and be imposed with a fine of no more than one million New Taiwan Dollars (NT$1,000,000).Where a tax official, an attorney, a certified public accountant, or any other legitimate agent commits an offense described in the preceding paragraph, the penalty to be imposed shall be increased by up to one-half (1/2).A tax official who violates the provisions set forth in Paragraph 1 of Article 33 hereof shall be imposed with a fine of not less than thirty thousand New Taiwan Dollars (NT$30,000) but no more than one hundred and fifty thousand New Taiwan Dollars (NT$150,000).