Money Laundering Control Act Article 23
When a representative, agent, employee or other employee of a legal person commits an offence specified in the preceding four Articles while performing his or her duties of business, in addition to punish the offender, the legal person shall also be fined not more than ten times of the amount, except when the representative or natural person of a legal person has tried his or her best to prevent committing the offence.If a person who commits an offense specified in Articles 19 to 21, surrenders after committing the offense, and voluntarily surrenders all illegal money and property he or she has acquired, his or her sentence shall be reduced or exempted; and as a result, the judicial police or prosecutors will be able to seize all laundered money or property, or discover other principal offenders or accomplices, shall be exempted from punishment.If a person who commits an offense prescribed in the preceding four Articles, confesses during the investigation or trial, and voluntarily surrenders all illegal money and property he or she has acquired, his or her sentence shall be reduced; and as a result, the judicial police or prosecutors will be able to seize all laundered money or property, or discover other principal offenders or accomplices, his or her sentence shall be reduced or he or she shall be exempted from punishment.The offences prescribed in Article 19, Article 20 or Article 21 shall apply when citizens of the Republic of China commit such offences outside the territory of the Republic of China.The offense prescribed in Article 19 does not require the act or the result of specified unlawful activity to be undertaken or take place within the territory of the Republic of China, unless the specified unlawful activity is not punishable by the law of the place of the act.
中文原文 洗錢防制法第23條
法人之代表人、代理人、受僱人或其他從業人員，因執行業務犯前四條之罪者，除處罰行為人外，對該法人並科以十倍以下之罰金。
但法人之代表人或自然人對於犯罪之發生，已盡力為防止行為者，不在此限。
犯第十九條至第二十一條之罪，於犯罪後自首，如有所得並自動繳交全部所得財物者，減輕或免除其刑；並因而使司法警察機關或檢察官得以扣押全部洗錢之財物或財產上利益，或查獲其他正犯或共犯者，免除其刑。
犯前四條之罪，在偵查及歷次審判中均自白者，如有所得並自動繳交全部所得財物者，減輕其刑；並因而使司法警察機關或檢察官得以扣押全部洗錢之財物或財產上利益，或查獲其他正犯或共犯者，減輕或免除其刑。
第十九條、第二十條或第二十一條之罪，於中華民國人民在中華民國領域外犯罪者，適用之。
第十九條之罪，不以本法所定特定犯罪之行為或結果在中華民國領域內為必要。
但該特定犯罪依行為地之法律不罰者，不在此限。
但法人之代表人或自然人對於犯罪之發生，已盡力為防止行為者，不在此限。
犯第十九條至第二十一條之罪，於犯罪後自首，如有所得並自動繳交全部所得財物者，減輕或免除其刑；並因而使司法警察機關或檢察官得以扣押全部洗錢之財物或財產上利益，或查獲其他正犯或共犯者，免除其刑。
犯前四條之罪，在偵查及歷次審判中均自白者，如有所得並自動繳交全部所得財物者，減輕其刑；並因而使司法警察機關或檢察官得以扣押全部洗錢之財物或財產上利益，或查獲其他正犯或共犯者，減輕或免除其刑。
第十九條、第二十條或第二十一條之罪，於中華民國人民在中華民國領域外犯罪者，適用之。
第十九條之罪，不以本法所定特定犯罪之行為或結果在中華民國領域內為必要。
但該特定犯罪依行為地之法律不罰者，不在此限。