Civil Aviation Act Article 110-3

The responsible person in the course of conducting the business operations of the civil air transport enterprise who fails to apply for suspension or termination of operation pursuant to Article 48, paragraph 3, or fails to execute the business suspension or termination plan as approved causes injury to the public or to another shall be sentenced to imprisonment of 3 years and under, or in lieu thereof or in addition thereto a criminal fine of NT$20,000,000 to NT$200,000,000.
中文原文 民用航空法第110-3條
民用航空運輸業負責人執行業務未依第四十八條第三項規定停業或結束營業,或未依核准停業或結束營業計畫執行,致生損害於公眾或他人且情節重大者,處三年以下有期徒刑或科或併科新臺幣二千萬元以上二億元以下罰金。

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