Anti-Corruption Act Article 14
If a person responsible for supervision, accounting, auditing, crime investigation, inspection, or government ethics and internal affairs has actual or direct proof of another person's corrupt acts and has failed to expose the case, he or she shall be punished by imprisonment for a term of not more than seven years and not less than one year.
中文原文 貪污治罪條例第14條
辦理監察、會計、審計、犯罪調查、督察、政風人員，因執行職務，明知貪污有據之人員，不為舉發者，處一年以上七年以下有期徒刑。