Part 1 General Provisions
Chapter 5-2 Replacement of penalty
Article 41
In an offense that carries a maximum principal punishment of not more than five years’ imprisonment, if the offender is sentenced to imprisonment for not more than six months or short-term imprisonment, the punishment may be commuted to a fine at a daily rate of NTD one thousand, two thousand or three thousand. This provision does not apply to the cases in which the commutation of the pronounced punishment as imposed is manifestly of little corrective effect, or the legal order cannot be maintained.
If the afore-mentioned commuted fine is not applied, the punishment may be commuted to community service at a rate of a daily rate of six hours.
If an offender is pronounced to be imprisoned for less than six months and paragraph 1 is not applicable, the offender may be sentenced to community service according to the proceeding paragraph.
The previous two paragraphs do not apply to case in which execution is of the punishment is manifestly difficult because of health ,or execution of the punishment as imposed is manifestly difficult, little corrective effect can be expected, or the legal order cannot be maintained.
The periods of community service specified in paragraph 2 and 3 shall not exceed a year.
If community service is not executed without reason or is not completely execute within the period, in case to which paragraph applied the pronounced imprisonment or commuted fine shall be executed, in case to which paragraph 3 applied, the pronounced imprisonment shall be executed.
Paid fine or executed hours of community service shall be concerted to days at the rate fixed in the judgment and a fractional part of a day shall be concerted to a day.
In combining punishment for several offenses which is commuted to fines or community service and the punishment to be executed exceeds six months, the preceding paragraph 1 to 4 and 7 shall apply.
In combing punishment for several offenses which is commuted to community service, the periods of execution shall not exceed three years. In case in which the punishment to be executed less than six months the periods of community service shall not exceed one year.
In case in which combined punishment for several offenses is commuted to community service and under the circumstances prescribed in paragraph 6, the punishment to be executed can be commuted to fines when several offenses has been pronounced to be commuted to fines.
Article 42
A fine must be paid in full within two months after judgment has been finalized. If full payment is not made within the two-month period, a compulsory execution shall be ordered. If the offender cannot afford the payment, the fine shall be commuted to labor service. If his economic or credit condition does not allow him to pay within the prescribed two months, he may be allowed to pay by installments within a year after the expiration of the prescribed period. When one installment is delayed or not paid in full, the convicted may be forced to pay the rest amount of the fine. In this case, the fine may be commuted to labor service.
If the afore-mentioned compulsory execution is taken in accordance with the provisions of the preceding paragraph and it is found that the convicted has no property for execution, the fine may directly be commuted to labor service.
The commutation of a fine to labor service shall be calculated at the rate of NTD one thousand, two thousand or three thousand a day but the period of labor service shall not exceed a year.
If the conversion rates for commuting a fine to labor service calculated according to subparagraph 7 of Article 51 are different, the rate for the longest period of labor service shall apply.
If the total amount of a fine calculated by the day exceeds the number of days of a year, the ratio of the total amount to the days of a year shall be used in the calculation and the time limit provided for in the preceding paragraph shall also apply.
The judgment on the fine shall include the conversion rate pursuant to the provisions of the three previous paragraphs.
A fractional part of a day resulting from the commutation of a fine to labor service shall not be considered.
If a payment is made during the period of labor service commuted from a fine, the amount paid shall be converted to days at the rate fixed in the judgment and these days shall be deducted from the period of labor service accordingly.
Article 42-1
Commuting fine to labor may be commuted to social work at the rate of six -hours social work for a day, except one of the following circumstances：
1. The period of commuting fines to labor is more than one year.
2. The punishment to be executed is an imprisonment for more than six months with fines.
3. The execution of social work is manifestly difficult because of health reasons.
The periods of social work specified in the preceding paragraph should not exceed two years.
If social work is not executed without reasons or is not completely executed within the period, commuted labor shall be executed.
The executed hours of social work shall be concerted to days of commuted labor and a fractional part of a day shall be concerted to a day.
Paying fine during the periods of social work shall be concerted to days at the rate fixed in the judgment and shall be deducted from the social work accordingly.
Paying fine during the periods specified in paragraph 3 shall be concerted to days at the rate fixed in the judgment and shall be deducted from the commuted labor and social work.
Article 43
A sentence to short-term imprisonment or a fine may be commuted to a reprimand when the motive for committing the offense is clearly excusable from the standpoint of public welfare or justice.
Article 44
When the execution of a punishment commuted to a fine, community service, labor service, or reprimand is completed, the punishment pronounced in the sentence is deemed to have been executed.