Railway Act Article 65

One who attempts to profit by selling train tickets at an increased price or by exchanging train tickets shall be fined ten to fifty times the transportation price. Selling ticket reservations for profit shall be fined in the same manner.The purchasing of tickets, obtaining reservations by illegal ways such as inputting false data or incorrect information into a (train system) computer or its relevant equipment shall be punished by imprisonment for not more than five (5) years and/or a fine of not more than NT three Million Dollars (NT$3,000,000).
中文原文 鐵路法第65條
車票加價出售或換取不正利益圖利者,按車票張數,處其運價之十倍至五十倍罰鍰。
加價出售取票憑證圖利者,亦同。
以不正方法將虛偽資料或不正指令輸入電腦或其相關設備而購買車票、取得訂票或取票憑證者,處五年以下有期徒刑或科或併科新臺幣三百萬元以下罰金。

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