Administrative Penalty Act Article 18

In the case of imposition of a fine, consideration shall be given to such factors as the culpability of the act in breach of duty under administrative law, the impact resulted therefrom and the benefits gained from such an act. Additionally, the financial ability of the person penalized may also be taken into account.If the gained benefit referred to in the preceding paragraph exceeds the maximum statutory amount of fine, the fine may be increased to the extent appropriate within the scope of the benefit gained, regardless of the statutory limitation of maximum fine.In the case of reduction of penalty under this Act, the amount of fine to be imposed shall not exceed one half of the maximum statutory mount of fine, nor shall it be less than one half of the minimum statutory amount of fine; where there is also a provision for remission of the penalty, the fine shall not exceed one third of the maximum statutory fine, nor shall it be less than one third of the minimum statutory fine, unless it is otherwise provided by law or by self-governing ordinances.The preceding paragraph shall apply mutatis mutandis to other types of administrative penalties of which the imposition is subject to specified limitation of period.
中文原文 行政罰法第18條
裁處罰鍰,應審酌違反行政法上義務行為應受責難程度、所生影響及因違反行政法上義務所得之利益,並得考量受處罰者之資力。
前項所得之利益超過法定罰鍰最高額者,得於所得利益之範圍內酌量加重,不受法定罰鍰最高額之限制。
依本法規定減輕處罰時,裁處之罰鍰不得逾法定罰鍰最高額之二分之一,亦不得低於法定罰鍰最低額之二分之一;同時有免除處罰之規定者,不得逾法定罰鍰最高額之三分之一,亦不得低於法定罰鍰最低額之三分之一。
但法律或自治條例另有規定者,不在此限。
其他種類行政罰,其處罰定有期間者,準用前項之規定。

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