Act Governing Relations with Hong Kong and Macau Article 47
Those who enable Hong Kong or Macau Residents to illegally enter the Taiwan Area shall be sentenced to imprisonment of up to five years, temporary detention , and/or a fine of not more than NT$500,000.Those who commit the offense specified in the preceding paragraph in an attempt to make profits shall be sentenced to imprisonment of at least one but not more than seven years and may be fined not more than NT$1 million.Attempted crimes specified in the preceding two paragraphs are punishable.
中文原文 香港澳門關係條例第47條
使香港或澳門居民非法進入臺灣地區者，處五年以下有期徒刑、拘役或科或併科新臺幣五十萬元以下罰金。
意圖營利而犯前項之罪者，處一年以上七年以下有期徒刑，得併科新臺幣一百萬元以下罰金。
前二項之未遂犯罰之。
意圖營利而犯前項之罪者，處一年以上七年以下有期徒刑，得併科新臺幣一百萬元以下罰金。
前二項之未遂犯罰之。