An act performed by a person to avert imminent danger not otherwise avoidable to the life, person, liberty, reputation or property of himself or of another person is not punishable; provided that the penalty may be reduced or remitted even though such act to avert danger was excessive.

Persons who act jointly and intentionally in the commission of an act in breach of duty under administrative law shall be punished separately depending upon the seriousness of the situation in which the act committed by each of them has resulted.
In the circumstance mentioned in the preceding paragraph, a person who commits an act in breach of duty under administrative law which is based upon specific personal status or other special relationship shall be punishable notwithstanding that he does not have such status or special relationship.
If penalty may be increased, reduced or remitted because of specific personal status or other special relationship, a person without such status or special relationship is punishable by the ordinary penalty.

Where the act of a director of a private juristic person or of any other individual with the authority to represent such juristic person, in performance of his duties as such or for the benefit of the juristic person, results in breach of duty under administrative law, thereby making the juristic person punishable, he shall likewise be punished by a similar amount of fine under the provisions applicable to the juristic person if he has acted with intention or in gross negligence, unless the law or the self-governing ordinance provides otherwise.
Where the act of any staff member, employee or worker of a private juristic person in performance of his duties or for the benefit of the juristic person results in breach of duty under administrative law, thereby making the juristic person punishable, and the director of such private juristic person or any other individual with the authority to represent such juristic person fails to perform his duties to prevent the occurrence of such act in breach of duty under administrative law because of his intention or gross negligence, such director and individual shall likewise be punished by a similar amount of fine under the provisions applicable to the juristic person, unless it is otherwise provided by law or by self-governing ordinances.
The amount of the fine to be imposed as a concurrent penalty under the two preceding paragraphs shall be no more than one million New Taiwan Dollars (NT$1,000,000), unless the benefit gained exceeds one million New Taiwan Dollars (NT$1,000,000), in which case a penalty may be imposed within the scope of such benefit.

The preceding article is applicable mutatis mutandis to acts in breach of duty under administrative law committed by any unincorporated body having a representative or manager or of other private law organizations other than juristic persons.

An act committed by a central or local government agency or any other organization existing under public law in breach of its duty under administrative law is punishable as prescribed by the law or self-governing ordinance applicable to such duty.