Credit Union Act Article 31

When a credit union or similar organization violates the regulation specified in Article 6 or is not established according to legal ordinances, the credit union or organization shall be fined with a maximum of three hundred thousand dollars or be imprisoned for up to two years.When a judicial person commits the aforementioned, the person in charge shall take the responsibility.
中文原文 儲蓄互助社法第31條
違反第六條規定,或未依法設立、成立儲蓄互助社或類似組織而營業者,處二年以下有期徒刑,得併科新臺幣三十萬元以下罰金。
法人犯前項之罪者,處罰其行為負責人。

English translation for reference only; the Chinese text prevails. Not legal advice.