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。