Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 20
In any of the following situations, any of the people of the Taiwan Area shall bear the expenses for deportation:1. Making any of the people of the Mainland Area enter into the Taiwan Area illegally.2. Illegally employing any of the people of the Mainland Area.3. Employing any of the people of the Mainland Area who are subject to deportation in accordance with the provisions of Paragraph 2 or 3 of Article 14.Where there is more than one person liable for the expenses referred to in the preceding paragraph, these persons shall be jointly and severally liable.The deporting authorities may notify the guarantor to pay within a specified time limit the expenses referred to in Paragraph 1 by providing photocopies of relevant receipts and a calculation statement, and shall forward the case in accordance with the laws for compulsory execution in the event of the guarantor's failure to pay by the expiration of the aforementioned time limit.
中文原文 臺灣地區與大陸地區人民關係條例第20條
臺灣地區人民有下列情形之一者，應負擔強制出境所需之費用：
一、使大陸地區人民非法入境者。
二、非法僱用大陸地區人民工作者。
三、僱用之大陸地區人民依第十四條第二項或第三項規定強制出境者。
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影本及計算書，通知應負擔人限期繳納；屆期不繳納者，依法移送強制執行。
一、使大陸地區人民非法入境者。
二、非法僱用大陸地區人民工作者。
三、僱用之大陸地區人民依第十四條第二項或第三項規定強制出境者。
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影本及計算書，通知應負擔人限期繳納；屆期不繳納者，依法移送強制執行。