Employee Welfare Fund Act Article 13

In case of embezzling employee welfare fund or committing other corruptive practices, the offender shall be punished severely in accordance with relevant provisions of the Criminal Act.
中文原文 職工福利金條例第13條
對於職工福利金有侵佔或其他舞弊情事者,依刑法各該條之規定,從重處斷。

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