Soil and water Conservation Act Article 34

If an offense under Article 32 or the third paragraph of Article 33 is committed in the course of the performance of business, the perpetrator will be punished in accordance with the relevant provision and, additionally, the legal entity or individual hiring such perpetrator will be fined the fine prescribed in each such Article.
中文原文 水土保持法第34條
因執行業務犯第三十二條或第三十三條第三項之罪者,除依各該條規定處罰其行為人外,對僱用該行為人之法人或自然人亦科以各該條之罰金。

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