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.
中文原文 職業安全衛生法第40條
違反第六條第一項或第十六條第一項之規定,致發生第三十七條第二項第一款之災害者,處五年以下有期徒刑、拘役或科或併科新臺幣一百五十萬元以下罰金。
法人犯前項之罪者,除處罰其負責人外,對該法人亦科以前項之罰金。

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