The Smuggling Penalty Act Article 10
Civil servants and military personnel who cover for illegal smugglers are subject to life imprisonment, or a minimum seven-year fixed-term imprisonment.Persons guilty of attempting to commit the offense as described in the preceding Paragraph are subject to a fine.
中文原文 懲治走私條例第10條
公務員、軍人包庇走私者，處無期徒刑或七年以上有期徒刑。
前項之未遂犯罰之。
前項之未遂犯罰之。