Intellectual Property Case Adjudication Act Article 73
Where the responsible person of a juridical person, or a manager or a representative of an unincorporated association, or an agent or an employee of a juridical person or other personnel engaging in the business of a juridical person, an unincorporated association, or a natural person commits in conducting business an offense described in the preceding article, not only shall the committer be punished, but such juridical person, the unincorporated association, or the natural person shall also be subject to the fine set forth in Paragraphs 1 and 2, unless the responsible person of the juridical person, or the manager or representative of the unincorporated association, or the natural person has used its best efforts to prevent the offense.
中文原文 智慧財產案件審理法第73條
法人之負責人、非法人團體之管理人或代表人及法人、非法人團體或自然人之代理人、受雇人或其他從業人員，因執行業務犯前條之罪者，除處罰其行為人外，對該法人、非法人團體或自然人亦科以前條第一項、第二項之罰金。
但法人之負責人、非法人團體之管理人或代表人及自然人對於犯罪之發生，已盡力為防止行為者，不在此限。
但法人之負責人、非法人團體之管理人或代表人及自然人對於犯罪之發生，已盡力為防止行為者，不在此限。