Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 90

Any of the people of the Taiwan Area who have the status referred to in Paragraph 4 of Article 9 and violate the provisions of Paragraph 2 of Article 33 shall be punished with imprisonment of not more than three years, detention, or in lieu thereof or in addition thereto, a fine of not more than five hundred thousand New Taiwan Dollars; provided that holding any other position shall be punished with imprisonment of not more than one year, detention, or in lieu thereof or in addition thereto, a fine of not more than three hundred thousand New Taiwan Dollars.Any civil servant other than those referred to in the preceding paragraph who is in service, or has retired or been discharged for not more than three years and violates the provisions of Paragraph 2 of Article 33 shall be punished with imprisonment of not more than one year, detention, or in lieu thereof or in addition thereto, a fine of not more than three hundred thousand New Taiwan Dollars.Any person who does not have the status referred to in the preceding two paragraphs and violates the provisions of Paragraph 2 or 3 of Article 33 shall be punished with an administrative fine of not less than one hundred thousand but not more than five hundred thousand New Taiwan Dollars.Any person who violates the provisions of Paragraph 4 of Article 33 shall be punished with imprisonment of not more than three years, detention, or in addition thereto, a fine of not more than five hundred thousand New Taiwan Dollars.
中文原文 臺灣地區與大陸地區人民關係條例第90條
具有第九條第四項身分之臺灣地區人民,違反第三十三條第二項規定者,處三年以下有期徒刑、拘役或科或併科新臺幣五十萬元以下罰金;未經許可擔任其他職務者,處一年以下有期徒刑、拘役或科或併科新臺幣三十萬元以下罰金。
前項以外之現職及退離職未滿三年之公務員,違反第三十三條第二項規定者,處一年以下有期徒刑、拘役或科或併科新臺幣三十萬元以下罰金。
不具備前二項情形,違反第三十三條第二項或第三項規定者,處新臺幣十萬元以上五十萬元以下罰鍰。
違反第三十三條第四項規定者,處三年以下有期徒刑、拘役,得併科新臺幣五十萬元以下罰金。

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