Futures Trading Act Article 115

A person shall be punished with imprisonment for a period not exceeding three years, short-term imprisonment, and/or a criminal fine of not more than NT$2.4 million for any of the following offenses:1. Concealment or misrepresentation in the contents of the application materials required under paragraph 1 of Article 8, paragraph 1 of Article 45, paragraphs 2 to 4 of Article 56, paragraphs 2 and 3 of Article 80, paragraphs 1 and 2 of Article 82, and paragraph 1 of Article 84.2. Violation of the provisions of Article 71.3. Violation by a leverage transaction merchant of Article 71 as applied mutatis mutandis under Article 81.4. Making false statements in the accounting books, documents or other related articles or reporting materials required to be produced under an order from the Competent Authority issued pursuant to Article 98.5. Making false statements in the accounting books, documentary evidence, financial reports or any other business documents filed by any futures exchange, futures clearing house, futures enterprise, or futures association as required by law or by an order issued by the Competent Authority under the law.