Financial Holding Company Act Article 61
The responsible person or a staff member of a financial holding company who commits any of the following acts in connection with the FSC having ordered production of relevant financial statements, transaction data or other relevant information within a prescribed period of time, or having appointed an official or authorized an appropriate institution or appointed a specifically professional and technical expert to investigate the business, finances, and other relevant affairs of such financial holding company and/or its subsidiary(ies) in accordance with Article 52 of this Act shall be punished by an administrative fine of not less than Two Million New Taiwan Dollars (NT$2,000,000) and not more than Fifty Million New Taiwan Dollars (NT$50,000,000):1.Refusing to be investigated or refusing to open the vault or other storage facilities;2.Concealing or damaging books and documents related to business or financial conditions;3.Refusing to reply or providing misleading responses to inquiries of the investigator without justifiable reasons; and/or4.Failure to timely, honestly or completely provide financial reports, transaction data or other related data designated by the FSC, or to pay investigation fees within t he specified period(s) of time.
中文原文 金融控股公司法第61條
金融控股公司之負責人或職員，於主管機關依第五十二條規定要求其於限期內據實提供相關財務報表、交易資訊或其他有關資料；派員或委託適當機構或指定專門職業及技術人員，檢查金融控股公司或其子公司之業務、財務及其他有關事項時，有下列情形之一者，處新臺幣二百萬元以上五千萬元以下罰鍰：
一、拒絕檢查或拒絕開啟金庫或其他庫房。
二、隱匿或毀損有關業務或財務狀況之帳冊文件。
三、對於檢查人員詢問無正當理由不為答復或答復不實。
四、屆期未提報主管機關指定之財務報表、交易資訊或其他有關資料，或提報不實、不全或未於規定期限內繳納檢查費用。
一、拒絕檢查或拒絕開啟金庫或其他庫房。
二、隱匿或毀損有關業務或財務狀況之帳冊文件。
三、對於檢查人員詢問無正當理由不為答復或答復不實。
四、屆期未提報主管機關指定之財務報表、交易資訊或其他有關資料，或提報不實、不全或未於規定期限內繳納檢查費用。