Administrative Penalty Act Article 20

A person who, having made another person liable for penalty in consequence of an act in breach of duty under administrative law committed by him for the benefit of such person, has nevertheless received no penalty himself despite the fact that he has gained benefits in property as a result of such act, may be demanded to have such benefits in property returned to a certain extent within the scope of the value of the benefits which he has gained.If a person is liable for penalty by reason of his commission of an act in breach of duty under administrative law, but another person who, despite the fact that he has gained benefits in property as a result of such act, has received no penalty therefor, the latter may be demanded to have such benefits in property returned to a certain extent within the scope of the value of the benefits which he has gained.The demand for returning of benefits under the two preceding paragraphs shall be made in the form of an administrative disposition to be delivered by the competent agency imposing the sanction.
中文原文 行政罰法第20條
為他人利益而實施行為,致使他人違反行政法上義務應受處罰者,該行為人因其行為受有財產上利益而未受處罰時,得於其所受財產上利益價值範圍內,酌予追繳。
行為人違反行政法上義務應受處罰,他人因該行為受有財產上利益而未受處罰時,得於其所受財產上利益價值範圍內,酌予追繳。
前二項追繳,由為裁處之主管機關以行政處分為之。

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