Agricultural Finance Act Article 44
When a violation of Article 26 of this Act or Article 33 that can be applied to Article 32, Article 33, or Article 33-2 of Banking Law by the credit department or Agricultural Bank of Taiwan, the responsible person shall be punished by imprisonment for not more than 3 years, short-term imprisonment; in lieu thereof, or in addition thereto, a fine not less than NT$5million and not more than NT$25million.In the event that the amount of a loan extended by the credit department or the Agricultural Bank of Taiwan exceeds the amount prescribed by the central authorities under Article 26 or Article 33 that can be applied to Paragraph 1, Article 33 of Banking Law without obtaining approval from not less than three quarters of the directors present in the board meeting at which not less than two-thirds directors are present, or violation of the credit limit or total balance of loans extended prescribed by the competent authority under Article 26 or Article 33 that can be applied to Paragraph 2, Article 33 of Banking Law, the responsible person shall be punished by a fine of not less than NT$2million and not more than NT$10million and the previous paragraph shall not apply.The act is also applicable if a responsible person who violates the regulations mentioned in the 2 previous paragraphs outside of Taiwan.
中文原文 農業金融法第44條
信用部或全國農業金庫違反第二十六條或第三十三條準用銀行法第三十二條、第三十三條或第三十三條之二規定者，其行為負責人，處三年以下有期徒刑、拘役或科或併科新臺幣五百萬元以上二千五百萬元以下罰金。
信用部或全國農業金庫違反第二十六條或第三十三條準用銀行法第三十三條第一項規定辦理授信達中央主管機關規定金額以上，未經理（董）事會三分之二以上理（董）事之出席及出席理（董）事四分之三以上同意；或違反中央主管機關依第二十六條或第三十三條準用銀行法第三十三條第二項所定有關授信限額、授信總餘額之規定者，其行為負責人處新臺幣二百萬元以上一千萬元以下罰鍰，不適用前項規定。
前二項規定，於行為負責人在中華民國領域外犯罪者，適用之。
信用部或全國農業金庫違反第二十六條或第三十三條準用銀行法第三十三條第一項規定辦理授信達中央主管機關規定金額以上，未經理（董）事會三分之二以上理（董）事之出席及出席理（董）事四分之三以上同意；或違反中央主管機關依第二十六條或第三十三條準用銀行法第三十三條第二項所定有關授信限額、授信總餘額之規定者，其行為負責人處新臺幣二百萬元以上一千萬元以下罰鍰，不適用前項規定。
前二項規定，於行為負責人在中華民國領域外犯罪者，適用之。