Act Governing Relations with Hong Kong and Macau Article 15
People of the Taiwan Area shall, under either of the following circumstances, be liable for the expenses of detention and deportation:(1) Enabling Hong Kong or Macau Residents to enter the Taiwan Area illegally; or(2) Illegally hiring Residents of Hong Kong or Macau.When several persons are liable for the expenses referred to in the previous paragraph, they shall be jointly and severally liable.Expenses incurred in cases covered under Item (1) shall be collected by the deporting authority. Said authority shall notify liable parties of the deadline for payment and make available copies of all relevant invoices and statements. Cases in which payment is not received by the deadline shall be referred to the court for compulsory collection.
中文原文 香港澳門關係條例第15條
臺灣地區人民有下列情形之一者，應負擔強制出境及收容管理之費用：
一、使香港或澳門居民非法進入臺灣地區者。
二、非法僱用香港或澳門居民工作者。
前項費用，有數人應負擔者，應負連帶責任。
第一項費用，由強制出境機關檢具單據及計算書，通知應負擔人限期繳納；逾期未繳納者，移送法院強制執行。
一、使香港或澳門居民非法進入臺灣地區者。
二、非法僱用香港或澳門居民工作者。
前項費用，有數人應負擔者，應負連帶責任。
第一項費用，由強制出境機關檢具單據及計算書，通知應負擔人限期繳納；逾期未繳納者，移送法院強制執行。