Copyright Act Article 96-2

If a fine is to be imposed pursuant to the provisions of this Chapter, the financial ability of the offender and the benefit he/she has obtained through commission of the offense shall be taken into account. If the benefit obtained exceeds the maximum fine, such fine may be increased within the limit of the obtained benefit.
中文原文 著作權法第96-2條
依本章科罰金時,應審酌犯人之資力及犯罪所得之利益。
如所得之利益超過罰金最多額時,得於所得利益之範圍內酌量加重。

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