Copyright Act Article 90-11

A person who misrepresents an Internet service provider with a notification or counter notification out of intention or negligence shall be liable for damages for any injury incurred on the user, copyright holder, plate right holder or Internet Service Provider.
中文原文 著作權法第90-11條
因故意或過失,向網路服務提供者提出不實通知或回復通知,致使用者、著作權人、製版權人或網路服務提供者受有損害者,負損害賠償責任。

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