Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 93-2
Any party to whom(which) any of the following situations apply 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 and responsible for any civil liabilities; where the doers are more than one, they shall be responsible for the civil liabilities jointly and severally, and the competent authorities shall prohibit the referred party from using the name of the company:1. Engaging in business activities without permission in violation of the provisions of Paragraph 1 of Article 40-1.2. Providing or allowing one’s name to be used by the violator referenced in the preceding subparagraph to make investment.In any of the situations referred to in the preceding paragraph, if the actor is a juristic person, organization, or any other institution, the responsible person shall be punished; the referred juristic person, organization, or any other institution shall be in addition punished with a fine prescribed in the preceding paragraph.If after completing company registration for the branch of a profit-seeking enterprise prescribed in Paragraph 1 of Article 40-1, the responsible person of the branch sends back the operating capital earmarked for the branch to, or allows such capital to be taken back by, the parent profit-seeking enterprise, the responsible person shall be punished with imprisonment of not more than five years, detention, or in lieu thereof or in addition thereto, a fine of not less than five hundred thousand New Taiwan Dollars and not more than two million five hundred thousand New Taiwan Dollars and shall be jointly and severally responsible with the profit-seeking enterprise for compensating damage suffered by a third party as a result.Any party who violates any provision of prohibition or restriction of the rules prescribed by Paragraph 2 of Article 40-1 shall be punished with an administrative fine of not less than twenty thousand but not more than two million five hundred thousand New Taiwan Dollars, and in addition thereto, an order that the violation shall be terminated or rectified within a specified time limit; failure for termination or rectification by the expiration of the aforementioned time limit may be punished for each and every violation.
中文原文 臺灣地區與大陸地區人民關係條例第93-2條
有下列情形之一者，處行為人三年以下有期徒刑、拘役或科或併科新臺幣一千五百萬元以下罰金，並自負民事責任；行為人有二人以上者，連帶負民事責任，並由主管機關禁止其使用公司名稱：
一、違反第四十條之一第一項規定未經許可而為業務活動。
二、將本人名義提供或容許前款之人使用而為業務活動。
前項情形，如行為人為法人、團體或其他機構，處罰其行為負責人；對該法人、團體或其他機構，並科以前項所定之罰金。
第四十條之一第一項所定營利事業在臺灣地區之負責人於分公司登記後，將專撥其營業所用之資金發還該營利事業，或任由該營利事業收回者，處五年以下有期徒刑、拘役或科或併科新臺幣五十萬元以上二百五十萬元以下罰金，並應與該營利事業連帶賠償第三人因此所受之損害。
違反依第四十條之一第二項所定辦法之強制或禁止規定者，處新臺幣二萬元以上二百五十萬元以下罰鍰，並得限期命其停止或改正；屆期未停止或改正者，得按次處罰。
一、違反第四十條之一第一項規定未經許可而為業務活動。
二、將本人名義提供或容許前款之人使用而為業務活動。
前項情形，如行為人為法人、團體或其他機構，處罰其行為負責人；對該法人、團體或其他機構，並科以前項所定之罰金。
第四十條之一第一項所定營利事業在臺灣地區之負責人於分公司登記後，將專撥其營業所用之資金發還該營利事業，或任由該營利事業收回者，處五年以下有期徒刑、拘役或科或併科新臺幣五十萬元以上二百五十萬元以下罰金，並應與該營利事業連帶賠償第三人因此所受之損害。
違反依第四十條之一第二項所定辦法之強制或禁止規定者，處新臺幣二萬元以上二百五十萬元以下罰鍰，並得限期命其停止或改正；屆期未停止或改正者，得按次處罰。