Fraud Crime Hazard Prevention Act Article 44

If a person who has violated subparagraph 2, paragraph 1, Article 339-4 of the Criminal Code, and has met any of the following circumstances, his/her penalty shall, in accordance with the same paragraph of the same article, be aggravated by 50%:1. Having also violated subparagraph 1, 3 or 4-1 of the same article.2. Having use equipment for fraud crimes outside of the R.O.C. to commit crimes against persons within the R.O.C.3. Having abetted, helped, or used who are younger than 18 years old, 80 years old or above, or foreigners to engage in crimes, or to engage in crimes with him/her.For aggravated penalties as prescribed in the preceding paragraph, the maximum penalty and the minimum penalty shall be aggravated concurrently.An imprisonment for a term between five to twelve years shall be imposed on persons who have initiated, manipulated, or commanded criminal syndicates to commit crimes as prescribed in paragraph 1, and a fine of less than NT$300 million may be imposed in addition to the imprisonment.Fraud offences are not cases whose first trial shall be conducted by a collegial panel as prescribed in paragraph 1, Article 284 of the Code of Criminal Procedure; they apply mutatis mutandis to paragraph 2 of the same article.