Cultural Heritage Preservation Act Article 105

Persons violating Article 103 of this Act in their capacity as the representatives of legal entities, or the agents, employees or other staff members of legal entities or individual shall be subject to the penalty under Article 103. In addition, such legal entities and the individual shall be subject to the fine under the same article.
中文原文 文化資產保存法第105條
法人之代表人、法人或自然人之代理人、受僱人或其他從業人員,因執行職務犯第一百零三條之罪者,除依該條規定處罰其行為人外,對該法人或自然人亦科以同條所定之罰金。

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