Farmer Health Insurance Act Article 45

Where an insured person receives the insurance payment from this Act by means of cheat or other misconduct, or uses false certificate, report, or statement to declare the expenses of diagnosis and treatment, he/she will be fined a sum two times the received insurance payment or the medical expense, and compensation for damage shall be claimed in accordance with the Civil Code; if criminal liability is involved, the case will be transferred to judicial department for disposal. In this case, the medical expenses already received by a designated medical institution shall be deducted from the expenses receivable.
中文原文 農民健康保險條例第45條
以詐欺或其他不正當行為領取本條例之保險給付,或為虛偽之證明、報告、陳述及申報診療費用者,除按其領取之保險給付或診療費用處以二倍罰鍰外,並應依民法請求損害賠償;涉及刑責者,移送司法機關辦理。
特約醫療機構因此領取之診療費用,得在其已報應領費用內扣除。

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