Foreign Exchange Control Act Article 22
People who engage in foreign exchange transactions illegally as a regular profession shall be sentenced to imprisonment for not more than three years, short-term imprisonment, and/or a criminal fine that amounts to their total business turnover; the foreign exchange and the payment or proceeds thereof shall be confiscated as well.In case the representative of a juristic person, the agent of a juristic person or a natural person, or the employee or business associate of a juristic person in another capacity violates the provision stipulated in the preceding paragraph while conducting business, the juristic person or natural person shall be fined the same amount as imposed on the offender.
中文原文 管理外匯條例第22條
以非法買賣外匯為常業者，處三年以下有期徒刑、拘役或科或併科與營業總額等值以下之罰金；其外匯及價金沒收之。
法人之代表人、法人或自然人之代理人、受僱人或其他從業人員，因執行業務，有前項規定之情事者，除處罰其行為人外，對該法人或自然人亦科以該項之罰金。
法人之代表人、法人或自然人之代理人、受僱人或其他從業人員，因執行業務，有前項規定之情事者，除處罰其行為人外，對該法人或自然人亦科以該項之罰金。