Regulations Governing Certification of Corporate Stock and Bond Issues by Public Companies Article 7

Related personnel who processes the certification of securities certificates shall be civilly and criminally liable if they violate any provisions of the laws.
中文原文 公開發行公司發行股票及公司債券簽證規則第7條
辦理證券簽證之有關人員,如有違法行為,應負民刑事責任。

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