Administrative Penalty Act Article 10

A person who has the legal duty to prevent the occurrence of a fact in breach of duty under administrative law and is able to prevent such occurrence but fails to do so shall be dealt with in the same manner as one who has caused the occurrence of such fact by his positive act.Where there is danger that the act of a person will result in the occurrence of a fact in breach of duty under administrative law, such person has the legal duty to prevent the occurrence of such fact.
中文原文 行政罰法第10條
對於違反行政法上義務事實之發生,依法有防止之義務,能防止而不防止者,與因積極行為發生事實者同。
因自己行為致有發生違反行政法上義務事實之危險者,負防止其發生之義務。

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