Mining Safety Act Article 45

If the Mineral Rights Holder is a legal entity and not an individual, and their representative, acting agent, Mine Head, Mine Safety Manager or mine operations personnel violates Article 40 or 42, not only is the violating individual punished according to the rules of those articles but the legal entity is also fined according to the rules of those articles.
中文原文 礦場安全法第45條
礦業權者如係法人,其代表人、代理人、礦場負責人、礦場安全管理人員或礦場作業人員,犯第四十條至第四十二條之罪者,除依各該條之規定,處罰其行為人外,該法人亦科以各該條之罰金。

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