Counter-Terrorism Financing Act Article 11

A legal person shall be held severally liable for any offence set out in Article 8 or Article 9 committed by its representative, agent, employee or staff during the performance of duty and charged with corresponding penalty.A person who has committed an offence specified in Articles 8 or Article 9 shall, if the offender voluntarily surrenders within six months after committing such offence, be remitted of the punishment; if the surrender comes in after six month, the punishment may be remitted or reduced; if the offender makes a confession during investigation stage or at trial, the punishment may be reduced.Article 8 or Article 9 shall also apply to Any citizen of the Republic of China committing any of the offenses specified in Article 8 or Article 9 outside the territory of the Republic of China.