Labor Pension Act Article 45
If the commissioned financial institution, which is in violation of Paragraph 2 of Article 33 and found to have utilized the Fund in items other than those of specified investment and utilization, the institution shall be fined no less than N.T.$2,000,000 but no more than N.T.$10,000,000, and the Central Competent Authority shall also order it to refund any amount misused with interest accrued within a given period.
中文原文 勞工退休金條例第45條
受委託運用勞工退休基金之機構違反第三十三條第二項規定，將勞工退休基金用於非指定之投資運用項目者，處新臺幣二百萬元以上一千萬元以下罰鍰，中央主管機關並應限期令其附加利息歸還。