Administrative Penalty Act Article 7
An act in breach of duty under administrative law is not punishable unless committed intentionally or negligently.In the case of an act in breach of duty under administrative law committed by a juristic person, unincorporated body having a representative or manager, central or local government agency or any other form of organization, the intention or negligence of its representative or manager, or any other person with the authority to represent it, or any of its staff members, employees or workers who commits the act, as the case may be, shall be deemed to be an intention or negligence of such organization.
中文原文 行政罰法第7條
違反行政法上義務之行為非出於故意或過失者，不予處罰。
法人、設有代表人或管理人之非法人團體、中央或地方機關或其他組織違反行政法上義務者，其代表人、管理人、其他有代表權之人或實際行為之職員、受僱人或從業人員之故意、過失，推定為該等組織之故意、過失。
法人、設有代表人或管理人之非法人團體、中央或地方機關或其他組織違反行政法上義務者，其代表人、管理人、其他有代表權之人或實際行為之職員、受僱人或從業人員之故意、過失，推定為該等組織之故意、過失。