Securities Investment Trust and Consulting Act Article 106
Any of the following offenses by a securities investment trust enterprise, securities investment consulting enterprise, fund custodian, or discretionary investment custodian shall be punished by imprisonment for not less than 1 year and not more than 7 years, and in addition, a criminal fine of not more than NT$50 million may be imposed:1.Any falsehood or concealment in the content of a prospectus or private placement memorandum submitted to the Competent Authority.2.Any falsehood or concealment in the content of any account book, form/statement, document, or other reference or report material submitted under an order by the Competent Authority.3.Any falsehood or concealment in the content of any account book, form/statement, voucher, financial report or any other business document specified by law or in an order/regulation issued by the Competent Authority under a law.
中文原文 證券投資信託及顧問法第106條
證券投資信託事業、證券投資顧問事業、基金保管機構或全權委託保管機構有下列情事之一者，處一年以上七年以下有期徒刑，得併科新臺幣五千萬元以下罰金：
一、對主管機關提出之公開說明書或投資說明書之內容為虛偽或隱匿之記載。
二、對於主管機關命令提出之帳簿、表冊、文件或其他參考或報告資料之內容為虛偽或隱匿之記載。
三、於依法或主管機關基於法律所發布之命令規定之帳簿、表冊、傳票、財務報告或其他有關業務文件之內容為虛偽或隱匿之記載。
一、對主管機關提出之公開說明書或投資說明書之內容為虛偽或隱匿之記載。
二、對於主管機關命令提出之帳簿、表冊、文件或其他參考或報告資料之內容為虛偽或隱匿之記載。
三、於依法或主管機關基於法律所發布之命令規定之帳簿、表冊、傳票、財務報告或其他有關業務文件之內容為虛偽或隱匿之記載。