Copyright Act Article 101

Where the representative of a juristic person, or the agent, employee, or other servant of a juristic or natural person commits any of the offenses specified in Articles 91 through Article 93, Article 95 through 96-1 in the performance of its duties, in addition to punishing the infringer in accordance with the aforesaid articles, such juristic or natural person shall also be fined in accordance with said articles.In circumstances specified in the preceding paragraph, where a complaint against the infringer or the juristic or natural person is filed or withdrawn, the effect of such filing or withdrawal shall apply to the others.
中文原文 著作權法第101條
法人之代表人、法人或自然人之代理人、受雇人或其他從業人員,因執行業務,犯第九十一條至第九十三條、第九十五條至第九十六條之一之罪者,除依各該條規定處罰其行為人外,對該法人或自然人亦科各該條之罰金。
對前項行為人、法人或自然人之一方告訴或撤回告訴者,其效力及於他方。

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