Securities and Exchange Act Article 180-1
If a criminal fine assessed for an offense under this Chapter is NT$50 million or more, and the offender cannot pay it in full, it shall be commuted to labor for a period of not more than two years, to be calculated by the ratio of the total amount of the fine to the number of days in two years. If the fine assessed is NT$100 million or more and the offender lacks the ability to pay it in full, it shall be commuted to labor for a period of not more than three years, to be calculated by the ratio of the total amount of the fine to the number of days in three years.
中文原文 證券交易法第180-1條
犯本章之罪所科罰金達新臺幣五千萬元以上而無力完納者，易服勞役期間為二年以下，其折算標準以罰金總額與二年之日數比例折算；所科罰金達新臺幣一億元以上而無力完納者，易服勞役期間為三年以下，其折算標準以罰金總額與三年之日數比例折算。