Anti-Corruption Act Article 11

Any person who tenders a bribe or other unjust valuables, promises to give anything of value or gives anything of value to a person subject to the Act in return for that person's performing or omitting against his or her official duties shall be punished by imprisonment for a term of no more than seven years and no less than one year and may also be punished by a fine not to exceed NT$3,000,000.With regard to persons engaging in an act belonging to his or her duties mentioned in Article 2, such as making unlawful demands, promising or taking bribes or engaging in other malpractices for unjust gains, he or she shall be punished by imprisonment for a term of less than three years, detention, and may also be punished by a fine not to exceed NT$500,000.If a public servant dealing with a foreign nation, Chinese mainland, Hong Kong, Macao has committed the acts mentioned in the foregoing two paragraphs in trade, investment or other business activities, they shall be punished in accordance with the provisions of the previous two paragraphs.The provisions of the previous three paragraphs shall apply to persons who do not have the Paragraph 2 status if they commit the offenses of the previous two paragraphs.The same applies to persons who do not have the Paragraph 2 status when they commit the offenses mentioned in the above-mentioned four paragraphs.If an offense mentioned in Paragraphs 1-3 is committed outside the territory of the Republic of China, the offender will be dealt with according to the provisions of the Act regardless whether the offense is punishable or not under the law of the land where the crime is committed.
中文原文 貪污治罪條例第11條
對於第二條人員,關於違背職務之行為,行求、期約或交付賄賂或其他不正利益者,處一年以上七年以下有期徒刑,得併科新臺幣三百萬元以下罰金。
對於第二條人員,關於不違背職務之行為,行求、期約或交付賄賂或其他不正利益者,處三年以下有期徒刑、拘役或科或併科新臺幣五十萬元以下罰金。
對於外國、大陸地區、香港或澳門之公務員,就跨區貿易、投資或其他商業活動有關事項,為前二項行為者,依前二項規定處斷。
不具第二條人員之身分而犯前三項之罪者,亦同。
犯前四項之罪而自首者,免除其刑;在偵查或審判中自白者,減輕或免除其刑。
在中華民國領域外犯第一項至第三項之罪者,不問犯罪地之法律有無處罰規定,均依本條例處罰。

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