Business Entity Accounting Act Article 72

（Penalty (2)）Where accounting data is processed electronically by a business, any of the individuals mentioned in the preceding Article, or those involved in the electronic processing of such accounting data shall be subject to imprisonment for a term not exceeding five (5) years, detention, or a fine not exceeding NT$600,000, or imposed concurrently, in the event of any of the following circumstances:1. Intentionally entering false information;2. Intentionally damaging, destroying, or altering the accounting data, resulting in financial statements being false;3. Intentionally omitting to record accounting events, resulting in the financial statements being false; or4. Causing accounting events or financial statements being false by other improper means.