Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 92

Any currency or banknote not permitted to be brought in or taken out, or undeclared in violation of the provisions of Paragraph 1 or 2 of Article 38 shall be confiscated by the Customs; if it is not declared truthfully, the amount exceeding the declared shall be confiscated.Any person conducting currency conversation, trading or other transactions in violation of the rules promulgated according to Paragraph 4 of Article 38, his/her Mainland Chinese currency, banknotes or proceeds of sales shall be confiscated; any financial institution or foreign currency exchange bureau which violates the rules shall be punished or concurrently punished with an administrative fine of not less than three hundred thousand but not more than one million five hundred thousand New Taiwan Dollars.The competent authorities or the Customs may request assistance from the police department when implementing the preceding two paragraphs.