An offense against this Act, whether out of intention or negligence shall be punishable. However, detention may not be imposed on a negligent offense and the punishment may be mitigated.

The following people’s behaviors shall not be punishable:
1. A person under the age of 14.
2. A mentally incompetent person.
If a person under the age of 14 commits an offense against this Act, his legal representative or equivalent may be entrusted to enforce discipline. When there is no one available to enforce discipline, they shall be sent to youth or child welfare institutions.
When a mentally incompetent person commits an offense against this Act, their guardians may be entrusted to exercise adequate supervision. If there is no one available to exercise the requested supervision or supervision is impossible, they shall be sent to mental institutions for supervision or therapy.

Punishments for the following people’s behaviors may be mitigated.
1. A person who is over 14 and under 18 years of age.
2. A person who is over 70 years of age.
3. A person who is mentally, speech or hearing impaired.
The persons prescribed in subparagraph 1 of the preceding paragraph, their legal representatives or other equivalent may be entrusted to enforce discipline after the punishment has been imposed and served.
The persons prescribed in subparagraph 3 of paragraph 1, may be entrusted to their guardians to exercise adequate supervision after the punishment has been imposed and served. If there is no one available to exercise the requested supervision or the supervision is impossible, they shall be sent to mental institutions to be supervised or get therapy.

People under the age of 18, with mental incompetency or impairment, who commits an offense against this Act as a result of lack of discipline or supervision from their legal representatives or guardians, shall be punished in accordance with the preceding two articles. Their legal representatives or guardians are also subject to the same punishment. Nonetheless, their punishments are limited to a fine or a reprimand.

Any behaviors by law shall not be punishable.

Any behaviors, out of defending one’s or the other’s rights against immediate illegal aggression, shall not be punishable.

Any behaviors, out of necessity to avert an imminent danger against oneself or others shall not be punishable.

Any behaviors resulting from force majeure shall not be punishable.

If an offense against this Act is committed jointly by two or more people, each offender shall be punished respectively. A person who uses others to commit an offense, shall be subject to the same penalty as the person used.

People who abet another person to commit an offense in violation of this Act, shall be subject to the same penalty as the person abetted.

The punishments to be imposed on people who assist another person to commit an offense in violation of this Act, may be lessened.

If the representatives, employees or other staff of special businesses whose behaviors concerning their business are in violation of this Act, their punishments may also be imposed on the business owners.
The criteria of special businesses in the preceding paragraph refer to those concerning social order or good custom, shall be established by the Ministry of the Interior.

The responsible persons, the epresentatives, employees or other staff of the company, limited partnership or business--anyone who in the performance of his occupation commits a criminal offense of Offense against Morality, Offenses against Freedom, Offenses against Privacy according to the Criminal Code of the Republic of China, or the Human Trafficking Prevention Act or the Communication Security and Surveillance Act, is liable to imprisonment or a more severe punishment; the company, limited partnership or business may face termination of the business.
In situations of the preceding paragraph, where another law or regulation provides otherwise, such provisions shall govern.