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.