Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 81

Any person who violates the provisions of Paragraph 1 or 2 of Article 36 shall be punished with an administrative fine of not less than two million, but not more than ten million New Taiwan Dollars, or in addition thereto, an order that the violation shall be terminated or rectified within a specified time limit; where the violation is not terminated or rectified by the expiration of the aforementioned time limit or the same violation is repeated after the termination, the responsible person shall be punished with imprisonment of not more than three years, detention, or in lieu thereof or in addition thereto, a fine of not more than fifteen million New Taiwan Dollars.Where any financial, insurance, securities or futures institution of the Taiwan Area or any of its branches in any country or area outside the Taiwan Area violates any order of restriction or prohibition submitted by the Ministry of Finance to the Executive Yuan for approval in accordance with the provisions of Paragraph 4 of Article 36, the responsible person shall be punished with imprisonment of not more than three years, detention, or in lieu thereof or in addition thereto, a fine of not less than one million but not more than fifteen million New Taiwan Dollars.In the situation referred to in the preceding two paragraphs, apart from those responsible persons who shall be punishable, the financial, insurance, securities and futures institutions shall also be punished with a fine prescribed in the preceding two paragraphs.The provisions of Paragraphs 1 and 2 shall apply to offenses committed outside the territory of the Republic of China.