Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 80

Any owner, operator, or master or captain of any vessel, aircraft or other means of transportation of the Republic of China, or any steersman of any other means of transportation of the Republic of China who violates the provisions of Article 28 or Paragraph 1 of Article 28-1, and any of the people of the Taiwan Area who violates the provisions of Paragraph 2 of Article 28-1 shall be punished with imprisonment of not more than three years, or detention, or in lieu thereof or in addition thereto, a fine of not less than one million but not more than fifteen million New Taiwan Dollars; provided, however, that if the referred offense is committed by the master, captain, or the steersman of the vessel, aircraft or other means of transportation of the Republic of China out of its own decision, it is the master, captain, or steersman who shall be punishable.If the owner or operator of the vessel, aircraft or other means of transportation of the Republic of China referred to in the preceding paragraph is a juristic person, apart from the actor who shall be punishable, the referred juristic person shall be punished with a fine prescribed in the preceding paragraph except that the representative of the juristic person has done its best in preventing the occurrence of the violation.The provisions of Article 7 of the Criminal Code shall not apply to the situation where, as referred to in Paragraph 1, any of the people of the Taiwan Area transports any of the people of the Mainland Area outside the territory of the Republic of China without permission to any other country or area outside the Taiwan Area and the Mainland Area.In the situation referred to in Paragraph 1, the competent authorities may suspend the sailing, flying or operation of the referred vessel, aircraft or other means of transportation of the Republic of China for a limited period of time, or annul the pertinent licenses or certificates, or in addition, suspend or annul the professional license or qualification of the referred master, captain or steersman.
中文原文 臺灣地區與大陸地區人民關係條例第80條
中華民國船舶、航空器或其他運輸工具所有人、營運人或船長、機長、其他運輸工具駕駛人違反第二十八條規定或違反第二十八條之一第一項規定或臺灣地區人民違反第二十八條之一第二項規定者,處三年以下有期徒刑、拘役或科或併科新臺幣一百萬元以上一千五百萬元以下罰金。
但行為係出於中華民國船舶、航空器或其他運輸工具之船長或機長或駕駛人自行決定者,處罰船長或機長或駕駛人。
前項中華民國船舶、航空器或其他運輸工具之所有人或營運人為法人者,除處罰行為人外,對該法人並科以前項所定之罰金。
但法人之代表人對於違反之發生,已盡力為防止之行為者,不在此限。
刑法第七條之規定,對於第一項臺灣地區人民在中華民國領域外私行運送大陸地區人民前往臺灣地區及大陸地區以外之國家或地區者,不適用之。
第一項情形,主管機關得處該中華民國船舶、航空器或其他運輸工具一定期間之停航,或廢止其有關證照,並得停止或廢止該船長、機長或駕駛人之執業證照或資格。

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