Nursing Personnel Act Article 37

If a non-qualified person practices nursing, he/she shall be sentenced to imprisonment of not more than three years, and may also be fined more than NT$30,000 and less than NT$150,000. This Article shall not apply to students from or graduates of nursing vocational high schools or above, who are employed as interns and practice nursing under the guidance of a licensed nurse.The employer of the non-qualified person mentioned in the above paragraph shall be fined more than NT$15,000 and less than NT$150,000.
中文原文 護理人員法第37條
未取得護理人員資格,執行護理人員業務者,處三年以下有期徒刑,得併科新臺幣三萬元以上十五萬元以下罰金。
但在護理人員指導下實習之高級護理職業以上學校之學生或畢業生,不在此限。
僱用前項未取得護理人員資格者,處新臺幣一萬五千元以上十五萬元以下罰鍰。

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