Criminal Code of the Republic of China Article 129
This English translation was last updated on 2025-08-01, but the Chinese text was amended on 2026-07-22. Later amendments may not be reflected in the translation — please refer to the Chinese text.
A public official who collects taxes, duties, or other revenues that he knows he is not authorized to collect shall be sentenced to imprisonment for not less than one year but not more than seven years; in addition thereto a fine of not more than two hundred ten thousand dollars may be imposed.A public official who retains in whole or in part any money or thing that he knows it to be his duty to pay or deliver shall be subject to the same punishment.An attempt to commit an offense specified in one of the two preceding paragraphs is punishable.
中文原文 中華民國刑法第129條
公務員對於租稅或其他入款，明知不應徵收而徵收者，處一年以上七年以下有期徒刑，得併科二十一萬元以下罰金。
公務員對於職務上發給之款項、物品，明知應發給而抑留不發或剋扣者，亦同。
前二項之未遂犯罰之。
公務員對於職務上發給之款項、物品，明知應發給而抑留不發或剋扣者，亦同。
前二項之未遂犯罰之。