Criminal Code of the Republic of China Article 42

A fine must be paid in full within two months after judgment has been finalized. If full payment is not made within the two-month period, a compulsory execution shall be ordered. If the offender cannot afford the payment, the fine shall be commuted to labor service. If his economic or credit condition does not allow him to pay within the prescribed two months, he may be allowed to pay by installments within a year after the expiration of the prescribed period. When one installment is delayed or not paid in full, the convicted may be forced to pay the rest amount of the fine. In this case, the fine may be commuted to labor service.If the afore-mentioned compulsory execution is taken in accordance with the provisions of the preceding paragraph and it is found that the convicted has no property for execution, the fine may directly be commuted to labor service.The commutation of a fine to labor service shall be calculated at the rate of NTD one thousand, two thousand or three thousand a day but the period of labor service shall not exceed a year.If the conversion rates for commuting a fine to labor service calculated according to subparagraph 7 of Article 51 are different, the rate for the longest period of labor service shall apply.If the total amount of a fine calculated by the day exceeds the number of days of a year, the ratio of the total amount to the days of a year shall be used in the calculation and the time limit provided for in the preceding paragraph shall also apply.The judgment on the fine shall include the conversion rate pursuant to the provisions of the three previous paragraphs.A fractional part of a day resulting from the commutation of a fine to labor service shall not be considered.If a payment is made during the period of labor service commuted from a fine, the amount paid shall be converted to days at the rate fixed in the judgment and these days shall be deducted from the period of labor service accordingly.