Employment Insurance Act Article 36

A person fraudulently or improperly receives insurance benefits, or making false certification, reports, and representations, other than being fined a sum of double the received insurance benefits, will also be liable to the insurer for compensation and damages. If criminally liable, the case may be referred to court for compulsory execution.
中文原文 就業保險法第36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、陳述者,除按其領取之保險給付處以二倍罰鍰外,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。

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