The Communication Security and Surveillance Act Article 24

Persons convicted of illegally monitoring other people's communications are subject to a fixed-term imprisonment of no more than five years.Civil servants or employees, who enforce or assist with the enforcement of the communication surveillance, thus committing the offense as described in the preceding Paragraph by using the power, opportunity or means entrusted to their duties or businesses are subject to a fixed-term imprisonment of more than six months and less than five years.Those who commit the offense as described in the preceding two Paragraphs with an intention of making profits are subject to a fixed-term imprisonment of more than one year and less than seven years.
中文原文 通訊保障及監察法第24條
違法監察他人通訊者,處五年以下有期徒刑。
執行或協助執行通訊監察之公務員或從業人員,假借職務或業務上之權力、機會或方法,犯前項之罪者,處六月以上五年以下有期徒刑。
意圖營利而犯前二項之罪者,處一年以上七年以下有期徒刑。

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