The Act Governing Bills Finance Business Article 71-1

Any criminal gain received by the actor, or any individual, juridical person, or unincorporated association under Article 38-1(2) of the Criminal Code due to the offenses of the Act shall be returned to the victims, or any person entitled to claim for damages, or shall otherwise be confiscated.
中文原文 票券金融管理法第71-1條
犯本法之罪,犯罪所得屬犯罪行為人或其以外之自然人、法人或非法人團體因刑法第三十八條之一第二項所列情形取得者,除應發還被害人或得請求損害賠償之人外,沒收之。

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