Agricultural Finance Act Article 52

The party punishable under the previous 5 articles shall be the agriculture and fishery associations governing the credit departments or the Agricultural Bank of Taiwan.After having been punished pursuant to the previous paragraph, the agriculture and fishery associations or the Agricultural Bank of Taiwan shall claim compensation from the responsible person(s).
中文原文 農業金融法第52條
前五條所定罰鍰之受罰人為信用部所屬之農、漁會或全國農業金庫。
農、漁會或全國農業金庫經依前項規定受罰後,對應負責之人應予求償。

English translation for reference only; the Chinese text prevails. Not legal advice.