Gender Equality in Employment Act Article 38-3

(Ⅰ)The highest-ranking official referred to in Subparagraph 1 of Paragraph 8 of Article 12, who is determined by the competent authority pursuant to the provisions of Paragraph 1 of Article 32-3 to have engaged in sexual harassment, shall be subject to the penalties prescribed in the preceding Article.(Ⅱ)The statute of limitations for exercising the power of adjudication under the preceding paragraph shall commence from the date when the agency that accepts the complaint pursuant to the provisions of Paragraph 1 of Article 32-3 receives the complaint filed by the complainant under the said provisions, and it shall expire after the lapse of three years. However, if ten years have passed since the completion of the act, the statute of limitations shall apply as well.
中文原文 性別工作平等法第38-3條
第十二條第八項第一款之最高負責人經依第三十二條之三第一項規定認定有性騷擾者,由地方主管機關依前條第一項規定處罰。
前項裁處權時效,自第三十二條之三第一項所定受理申訴機關收受申訴人依該項規定提起申訴之日起算,因三年期間之經過而消滅;自該行為終了時起,逾十年者,亦同。

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