Fraud Crime Hazard Prevention Act Article 45
Representatives of corporations, agents of natural persons, employees, or other personnel who commit fraud in the execution of their duties shall incur penalties, including fines imposed on the respective corporations or natural persons, in addition to punishing the offenders. This shall not apply if the corporation or natural person is the victim or has fulfilled their supervisory responsibilities to prevent the occurrence of the crime.
中文原文 詐欺犯罪危害防制條例第45條
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，因執行業務犯詐欺犯罪者，除處罰行為人外，並對該法人或自然人科以各該條之罰金。
但法人或自然人為被害人或對於犯罪之發生，已盡監督責任或為防止行為者，不在此限。
但法人或自然人為被害人或對於犯罪之發生，已盡監督責任或為防止行為者，不在此限。