Fraud Crime Hazard Prevention Act Article 32

Online advertisement platform operators who are aware that the advertisements they publish or broadcast are fraudulent or significantly involve fraud shall act according to the following provisions:1. Actively remove, restrict browsing, stop broadcasting such advertisements or take other necessary actions within the period notified by the judiciary police department, the competent authority for industries related to the digital economy, or the target business competent authorities and provide the information of the personnel commissioning the publishing and broadcasting, the investors, the network communication software accounts and telecom number in the advertisements that are suspected of involving fraud, and other relevant information to the judiciary police department.2. For users who publish and broadcast fraudulent advertisements or those significantly involving fraud or users notified by the judiciary police department as accounts significantly involving fraud, the platform operator shall suspend the service provision for a reasonable period.Online advertisement platform operators who violate the requirements in the preceding paragraph shall bear joint responsibility for damage compensation together with personnel commissioning the publishing and broadcasting of the advertisements and the investors for any harm caused to individuals who were misled by the content of the advertisements.Online advertisement platform operators shall adhere to the principles of objectiveness, dedication, and timeliness when determining suspensions of services according to subparagraph 2 of paragraph 1.The notification period stated in subparagraph 1 of paragraph 1 shall be announced by the competent authority for industries related to the digital economy.
中文原文 詐欺犯罪危害防制條例第32條
網路廣告平臺業者知悉其刊登或推播之廣告為詐欺廣告或明顯涉及詐欺時,應依下列規定辦理:
一、主動或依司法警察機關、數位經濟相關產業主管機關或各目的事業主管機關之通知期限內,移除、限制瀏覽、停止播送該廣告或採取其他必要之處置,並將該廣告之委託刊播者、出資者等資訊,及廣告內含疑似涉及詐欺之網路通訊軟體帳號、電信號碼等相關資訊提供司法警察機關。
二、對刊播詐欺廣告或明顯涉及詐欺廣告之用戶,或經司法警察機關通知該用戶為明顯涉及詐欺帳號並令其暫停提供服務時,於合理期間暫停提供服務。
網路廣告平臺業者違反前項規定,對於因誤信廣告內容而受有損害之人,應與廣告委託刊播者、出資者負連帶損害賠償責任。
網路廣告平臺業者依第一項第二款規定暫停提供服務,應秉持客觀、盡職、及時之原則審酌決定。
第一項第一款之通知期限,由數位經濟相關產業主管機關公告之。

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