Regulations Governing Attestation of Share Certificates Issued by Companies Limited by Shares Article 5

The attestation bank and personnel thereof engaged in attestation of share certificates shall be held civilly and criminally liable in the event of commission of any offences.
中文原文 股份有限公司發行股票簽證規則第5條
辦理股票簽證之簽證銀行及有關人員,如有違法行為,應負民事、刑事責任。

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