Administrative Penalty Act Article 15

Where the act of a director of a private juristic person or of any other individual with the authority to represent such juristic person, in performance of his duties as such or for the benefit of the juristic person, results in breach of duty under administrative law, thereby making the juristic person punishable, he shall likewise be punished by a similar amount of fine under the provisions applicable to the juristic person if he has acted with intention or in gross negligence, unless the law or the self-governing ordinance provides otherwise.Where the act of any staff member, employee or worker of a private juristic person in performance of his duties or for the benefit of the juristic person results in breach of duty under administrative law, thereby making the juristic person punishable, and the director of such private juristic person or any other individual with the authority to represent such juristic person fails to perform his duties to prevent the occurrence of such act in breach of duty under administrative law because of his intention or gross negligence, such director and individual shall likewise be punished by a similar amount of fine under the provisions applicable to the juristic person, unless it is otherwise provided by law or by self-governing ordinances.The amount of the fine to be imposed as a concurrent penalty under the two preceding paragraphs shall be no more than one million New Taiwan Dollars (NT$1,000,000), unless the benefit gained exceeds one million New Taiwan Dollars (NT$1,000,000), in which case a penalty may be imposed within the scope of such benefit.