Labor Insurance Act Article 70
In case a person receives insurance benefits through fraudulent or other improper act, or makes false certification, report, misrepresentation, or files a claim for medical expenses, he shall not only be fined an amount equivalent to twice the insurance benefits received, but also be liable to the insurer for compensation for damages. If criminally liable, he shall also be referred to the court for indictment. Any medical expenses so received by specially contracted hospital or clinic may be deductible from the expenses claimed or receivable by it.
中文原文 勞工保險條例第70條
以詐欺或其他不正當行為領取保險給付或為虛偽之證明、報告、陳述及申報診療費用者，除按其領取之保險給付或診療費用處以二倍罰鍰外，並應依民法請求損害賠償；其涉及刑責者，移送司法機關辦理。
特約醫療院、所因此領取之診療費用，得在其已報應領費用內扣除。
特約醫療院、所因此領取之診療費用，得在其已報應領費用內扣除。