Agricultural Finance Act Article 45
When a violation of resolution measures ordered by the central authorities pursuant to Article 26 or Article 33 that can be applied to Paragraph 1, Article 62 of Banking Law, if the said violation is sufficient to cause damage to others or the public, the person(s) responsible for the violation shall be punished by imprisonment for not less than 1 year and not more than 7 years, and may also be fineda fine of not more than NT$20million.Commission of any of the following acts by the credit department or Agricultural Bank of Taiwan’s responsible person or staff members in connection with the central authorities sending officials to supervise or take over the business operations or order of suspension of the business and resolution measures shall be punished by imprisonment for not less than 1 year and not more than 7 years andmay also be fined a fine of not more than NT$20million:1. Refusing to deliver the books, documents, stamps and assets related to the banking business or finance to the supervisors, receivers or resolution manager designated by the central authorities, refusing to provide information as to the necessary matters in connection with assets and liabilities of the bank to such persons, or refusing such persons’ requests to carry out necessary acts for supervising or taking over.2. Concealing or damaging the books or other documents regarding the credit department or Agricultural Bank of Taiwan’s business or financial condition3. Concealing or destroying credit department or Agricultural Bank of Taiwan’s properties, or making other decisions to the detriment of creditors4. Failing to reply, without justification, to inquiries from the officials sent by the central authorities to supervise or take over or take resolution measures for business operations5. Fabricating claims or accepting false claims
中文原文 農業金融法第45條
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六十二條第一項規定所為之處置，足以生損害於公眾或他人者，其行為負責人處一年以上七年以下有期徒刑，得併科新臺幣二千萬元以下罰金。
信用部或全國農業金庫負責人或職員於中央主管機關指定機構派員監管或接管或勒令停業進行清理時，有下列情形之一者，處一年以上七年以下有期徒刑，得併科新臺幣二千萬元以下罰金：
一、於中央主管機關指定期限內拒絕將信用部或全國農業金庫業務、財務有關之帳冊、文件、印章及財產等列表移交予中央主管機關指定之監管人、接管人或清理人，或拒絕將債權、債務有關之必要事項告知或拒絕其要求不為進行監管、接管或清理之必要行為。
二、隱匿或毀損有關信用部或全國農業金庫業務或財務狀況之帳冊文件。
三、隱匿或毀棄信用部或全國農業金庫財產或為其他不利於債權人之處分。
四、對中央主管機關指定之監管人、接管人或清理人詢問無正當理由不為答復或為虛偽之陳述。
五、捏造債務或承認不真實之債務。
信用部或全國農業金庫負責人或職員於中央主管機關指定機構派員監管或接管或勒令停業進行清理時，有下列情形之一者，處一年以上七年以下有期徒刑，得併科新臺幣二千萬元以下罰金：
一、於中央主管機關指定期限內拒絕將信用部或全國農業金庫業務、財務有關之帳冊、文件、印章及財產等列表移交予中央主管機關指定之監管人、接管人或清理人，或拒絕將債權、債務有關之必要事項告知或拒絕其要求不為進行監管、接管或清理之必要行為。
二、隱匿或毀損有關信用部或全國農業金庫業務或財務狀況之帳冊文件。
三、隱匿或毀棄信用部或全國農業金庫財產或為其他不利於債權人之處分。
四、對中央主管機關指定之監管人、接管人或清理人詢問無正當理由不為答復或為虛偽之陳述。
五、捏造債務或承認不真實之債務。