Company Act Article 135

I.Upon finding either of the following discrepancies in an application for public offering of shares, the authority in charge of securities may disapprove the application or may revoke its approval previously granted to the applicant:1.Where any statement made in the application is found to be contrary to the applicable laws and/or regulations or to be false; or2.Where there is any change in the matters described in the application; and no correction thereto has been made within a given time limit after having been required to do so.II.Under the circumstance set forth in Item 2 of the preceding Paragraph, the authority in charge of securities may impose on each of the promoters a fine in an amount not less than NT$ 20,000 but not more than NT$ 100,000.
中文原文 公司法第135條
申請公開招募股份有左列情形之一者,證券管理機關得不予核准或撤銷核准:
一、申請事項有違反法令或虛偽者。
二、申請事項有變更,經限期補正而未補正者。
發起人有前項第二款情事時,由證券管理機關各處新臺幣二萬元以上十萬元以下罰鍰。

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