The Smuggling Penalty Act Article 7
Persons serving in railway, highway, aviation, shipping or other means of public transport institutions, that have knowledge of smuggling violations without notifying customs officers or other authorized inspectors are subject to a three-year maximum fixed-term imprisonment, detention, or a maximum fine of 1.5 million New Taiwan Dollars.
中文原文 懲治走私條例第7條
服務於鐵路、公路、航空、水運或其他供公眾運輸之交通工具人員，明知有走私情事而不通知稽徵關員或其他依法令負責檢查人員者，處三年以下有期徒刑、拘役或科新臺幣一百五十萬元以下罰金。