Agricultural Finance Act Article 39
The person-in-charge or staff of credit departments or the Agricultural Bank of Taiwan who violates his/her duties with the intent of gaining illegal benefits for himself/herself or other third parties, or damages the assets and other interests of credit departments and the Agricultural Bank of Taiwan shall be punished by imprisonment for not less than 3 years and not more than 10 years and may also be fined a fine of not less than NT$10 million and not more than NT$200 million. For a person who obtains property or property interests worth NT$100 million or more from the commission of the crime shall be punished by imprisonment for more than 7 years and may also be fined a fine of more than NT$25 million and less than NT$500 million.If 2 or more person(s)-in-charge or staff jointly commit the acts described in the previous paragraph, the punishment may be increased by up to one-half of the specified punishment.Attempts to commit the acts described in the previous paragraph shall be punishable.
中文原文 農業金融法第39條
信用部或全國農業金庫負責人或職員，意圖為自己或第三人不法之利益，或損害信用部或全國農業金庫之利益，而為違背其職務之行為，致生損害於信用部或全國農業金庫之財產或其他利益者，處三年以上十年以下有期徒刑，得併科新臺幣一千萬元以上二億元以下罰金。
其因犯罪獲取之財物或財產上利益達新臺幣一億元以上者，處七年以上有期徒刑，得併科新臺幣二千五百萬元以上五億元以下罰金。
信用部或全國農業金庫負責人或職員二人以上共同實施前項犯罪行為者，得加重其刑至二分之一。
第一項之未遂犯罰之。
其因犯罪獲取之財物或財產上利益達新臺幣一億元以上者，處七年以上有期徒刑，得併科新臺幣二千五百萬元以上五億元以下罰金。
信用部或全國農業金庫負責人或職員二人以上共同實施前項犯罪行為者，得加重其刑至二分之一。
第一項之未遂犯罰之。