Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 86
Any person who makes an investment or has technology cooperation in any item of the general categories in violation of the provisions of Paragraph 1 of Article 35 shall be punished with an administrative fine of not less than fifty thousand but not more than twenty-five million New Taiwan Dollars, or in addition thereto, an order that the violation shall be terminated or rectified within a specified time limit; failure for termination or rectification by the expiration of the aforementioned time limit may be punished with consecutive fines.Any person who makes an investment or has technology cooperation in any item of the prohibited categories in violation of the provisions of Paragraph 1 of Article 35 shall be punished with an administrative fine of not less than fifty thousand but not more than twenty-five million New Taiwan Dollars, or in addition thereto, an order that the violation shall be terminated within a specified time limit; failure for termination by the expiration of the aforementioned time limit or the same violated is repeated after the termination shall be punished with imprisonment of not more than two years, detention, or in lieu thereof or in addition thereto, a fine of not more than twenty-five million New Taiwan Dollars.Where any juristic person, organization, or other institution commits the offenses referred to in the preceding paragraph, the responsible person shall be punished.Any person who engages in any business dealing in violation of the proviso of Paragraph 2 of Article 35 shall be punished with an administrative fine of not less than fifty thousand but not more than five million New Taiwan Dollars, or in addition thereto, an order that the violation shall be terminated or rectified within a specified time limit; failure for termination or rectification by the expiration of the aforementioned time limit may be punished with consecutive fines.For any person who has any trade in violation of the provisions of Paragraph 3 of Article 35, in addition to the punishment inflicted on it in accordance with the provisions of the other laws, the competent authorities may suspend its exportation/importation of goods for a period of not less than two months but not more than one year, or annul its exporter/importer registration.
中文原文 臺灣地區與大陸地區人民關係條例第86條
違反第三十五條第一項規定從事一般類項目之投資或技術合作者，處新臺幣五萬元以上二千五百萬元以下罰鍰，並得限期命其停止或改正；屆期不停止或改正者，得連續處罰。
違反第三十五條第一項規定從事禁止類項目之投資或技術合作者，處新臺幣五萬元以上二千五百萬元以下罰鍰，並得限期命其停止；屆期不停止，或停止後再為相同違反行為者，處行為人二年以下有期徒刑、拘役或科或併科新臺幣二千五百萬元以下罰金。
法人、團體或其他機構犯前項之罪者，處罰其行為負責人。
違反第三十五條第二項但書規定從事商業行為者，處新臺幣五萬元以上五百萬元以下罰鍰，並得限期命其停止或改正；屆期不停止或改正者，得連續處罰。
違反第三十五條第三項規定從事貿易行為者，除依其他法律規定處罰外，主管機關得停止其二個月以上一年以下輸出入貨品或廢止其出進口廠商登記。
違反第三十五條第一項規定從事禁止類項目之投資或技術合作者，處新臺幣五萬元以上二千五百萬元以下罰鍰，並得限期命其停止；屆期不停止，或停止後再為相同違反行為者，處行為人二年以下有期徒刑、拘役或科或併科新臺幣二千五百萬元以下罰金。
法人、團體或其他機構犯前項之罪者，處罰其行為負責人。
違反第三十五條第二項但書規定從事商業行為者，處新臺幣五萬元以上五百萬元以下罰鍰，並得限期命其停止或改正；屆期不停止或改正者，得連續處罰。
違反第三十五條第三項規定從事貿易行為者，除依其他法律規定處罰外，主管機關得停止其二個月以上一年以下輸出入貨品或廢止其出進口廠商登記。