Administrative Penalty Act Article 14

Persons who act jointly and intentionally in the commission of an act in breach of duty under administrative law shall be punished separately depending upon the seriousness of the situation in which the act committed by each of them has resulted.In the circumstance mentioned in the preceding paragraph, a person who commits an act in breach of duty under administrative law which is based upon specific personal status or other special relationship shall be punishable notwithstanding that he does not have such status or special relationship.If penalty may be increased, reduced or remitted because of specific personal status or other special relationship, a person without such status or special relationship is punishable by the ordinary penalty.
中文原文 行政罰法第14條
故意共同實施違反行政法上義務之行為者,依其行為情節之輕重,分別處罰之。
前項情形,因身分或其他特定關係成立之違反行政法上義務行為,其無此身分或特定關係者,仍處罰之。
因身分或其他特定關係致處罰有重輕或免除時,其無此身分或特定關係者,仍處以通常之處罰。

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