Clauses of the Real Estate Securitization Act Article 61

In case of any of the following situations, the person(s) responsible for such act shall be punished with imprisonment or detention for not, and/or a fine of not more than Three Million New Taiwan Dollars (NT$3,000,000):1. Reselling privately placed beneficiary securities in violation of paragraph 6 of Article 13 herein to which paragraph 1 of Article 43-8 of the Financial Asset Securitization Act applies mutatis mutandis; or2. Violating Article 15 or Article 36 herein to which Article 15 applies mutatis mutandis by failing to provide the prospectus or investment memorandum in a manner prescribed by the competent authority and causing damages to the public or other persons.