Anti-Corruption Act Article 12

For a person who has violated the provisions of Articles 4 through 6, the penalty shall be mitigated if the criminal proceeds or unjust gains do not exceed NT$50,000.This also applies to a person who has committed the offenses set forth in Paragraphs 1-4 of the preceding article if the money or property demanded, promised or delivered does not exceed NT$50,000 dollars.
中文原文 貪污治罪條例第12條
犯第四條至第六條之罪,情節輕微,而其所得或所圖得財物或不正利益在新臺幣五萬元以下者,減輕其刑。
犯前條第一項至第四項之罪,情節輕微,而其行求、期約或交付之財物或不正利益在新臺幣五萬元以下者,亦同。

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