Anti-Corruption Act Article 13
The immediate superior who has actual or direct proof that a person under their supervision has committed one or more of the acts listed in the Act and has failed to expose case to the competent authorities shall be punished by imprisonment for a term less than seven years and more than one year.The head of a government agency who has actual or direct proof that a person he or she has been commissioned to handle official matters has committed one or more of the acts listed in the Act and has failed to expose the case to the competent authorities shall be punished by imprisonment for a term of not more than five years and not less than six months.
中文原文 貪污治罪條例第13條
直屬主管長官對於所屬人員，明知貪污有據，而予以庇護或不為舉發者，處一年以上七年以下有期徒刑。
公務機關主管長官對於受其委託承辦公務之人，明知貪污有據，而予以庇護或不為舉發者，處六月以上五年以下有期徒刑。
公務機關主管長官對於受其委託承辦公務之人，明知貪污有據，而予以庇護或不為舉發者，處六月以上五年以下有期徒刑。