Occupational Safety and Health Act Article 40
(Ⅰ)Any violation of the provisions of Paragraph 1, Article 6 or Paragraph 1, Article 16, resulting in the occurrence of an accident as set forth in subparagraph 1 of Paragraph 2, Article 37 shall be sentenced to a term of imprisonment of no more than five years, detention, and/or given a fine of up to NT$1,500,000.(Ⅱ)Where a crime stipulated in preceding paragraph is committed by a legal entity, in addition to punishing the individual responsible for the entity, the fine set forth in the preceding paragraph shall also be levied against said legal entity.