58. What sanctions are provided for political finance infractions?

《政治獻金法》第十五條、第二十五條、第二十六條、第三十條、第三十二條

Article 15, Article 25, Article 26, Article 30, Article 32, Political Donations Act
(https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020049)

《政治獻金法》第15條
政黨、政治團體及擬參選人收受政治獻金，應查證是否符合第七條第一項、前條、第十七條第一項、第二項或第十八條第一項、第二項規定；其不符合者，除不符合第七條第一項第七款至第九款規定者不得返還外，餘均得於第二十一條所定申報截止日前將違反規定部分之政治獻金返還捐贈者；其不返還或不能返還者，應於第二十一條所定申報截止日前繳交受理申報機關辦理繳庫；其符合者，如不願收受，亦得於第二十一條所定申報截止日前返還捐贈者。
《政治獻金法》第25條
擬參選人違反第八條規定收受第七條第一項第七款至第九款規定對象之政治獻金，未依第十五條規定之期限繳交受理申報機關辦理繳庫，或違反第十三條規定募集政治獻金者，處五年以下有期徒刑；為擬參選人收受或募集政治獻金之代理人、受雇人亦同。
政黨、政治團體之負責人、代表人或代理人、受雇人犯前項之罪者，依前項之規定處罰。
《政治獻金法》第26條
擬參選人違反第十條第一項規定未經許可設立專戶而收受政治獻金者，處三年以下有期徒刑，得併科新臺幣二十萬元以上一百萬元以下罰金；為擬參選人收受政治獻金之代理人、受雇人亦同。
政黨、政治團體之負責人、代表人或代理人、受雇人犯前項之罪者，依前項之規定處罰。
《政治獻金法》第30條
政黨、政治團體及擬參選人有下列情形之一者，處新臺幣六萬元以上一百二十萬元以下罰鍰，並得限期命其申報、存入專戶、繳交或補正；屆期不申報、存入專戶、繳交或補正者，得按次處罰
《政治獻金法》第32條
擬參選人違反第二十三條第四項規定捐贈賸餘政治獻金者，按其違反規定之捐贈金額處二倍以下之罰鍰。

Article 15, Political Donations Act
When accepting political donations, the political parties, political associations and persons planning to participate in a campaign shall confirm whether the donations conform to any of the provisions of Paragraph 1 of Article 7, the preceding Article, Paragraph 1 or 2 of Article 17, or Paragraph 1 or 2 of Article 18. If any of the provisions is not satisfied, except where the donations do not conform to Subparagraphs 7 to 9 of Paragraph 1 of Article 7 and cannot be returned, the donations that violate the aforesaid provisions shall be returned to the donors within the deadline prescribed in Article 21. Donations which are not returned or unable to be returned shall be handed in to the authority hearing declarations for depositing into the national treasury within the deadline prescribed in Article 21. Donations which conform to the provisions but are refused may be returned to the donors within the deadline prescribed in Article 21.

Article 25, Political Donations Act
A person planning to participate in a campaign who accepts political donations infringing on the provisions of Article 8 from donators regulated in Subparagraphs 7 to 9 of Paragraph 1 of Article 7, and does not hand in to the authority hearing declarations for depositing into the national treasury in accordance with Article 15, or collects political donations infringing on the provision of Article 13, shall be condemned to fixed-term imprisonment of not more than 5 years; this shall also apply to the agents or employees who accept or collect political donations for the persons planning to participate in a campaign.
The principals, representatives, agents, or employees of political parties or political associations who commit the crime prescribed in the preceding Paragraph, shall be punished in accordance with the provision of the preceding Paragraph.

Article 26, Political Donations Act
A person planning to participate in campaign, if infringes the provision of Paragraph 1 of Article 10 and sets a dedicated account to accept political donations without permission, shall be condemned to fixed-term imprisonment of not more than 3 years, and may be fined a sum of not less than NT$200,000 and not more than NT$1,000,000 in addition. This shall also apply to the agents or employees who accept or collect political donations for the persons planning to participate in campaign.
The principals, representatives, agents, or employees of political parties or political associations, who commit the crime prescribed in the preceding Paragraph, shall be punished in accordance with the provision of the preceding Paragraph.

Article 30, Political Donations Act
The political parties, political associations and persons planning to participate in a campaign who commit any of the following actions shall be fined a sum of not less than NT$60,000 and not more than NT$1,200,000, and a time limit may be set for them to make declaration, deposit the donations into the dedicated account, hand in the donations, or supplement; in case the declaration, deposit, hand-in or supplementation is not conducted within the time limit, the punishment may be imposed per violation

Article 32, Political Donations Act
The persons planning to participate in a campaign who infringe the provision of Paragraph 4 of Article 23 and donate residual political donations, shall be fined up to a sum doubling the amount of the donations accepted in violation of the aforesaid provision.