The Credit Cooperatives Act Of The Republic Of China Article 38-2

The responsible person or staff member of a credit cooperative may be punished to a fixed-term imprisonment of not less than three (3) years and not more than ten (10) years, plus an applicable fine of not less than Ten Million New Taiwan Dollars (NT$10,000,000) and not more than Two Hundred Million New Taiwan Dollars (NT$200,000,000), for causing any damage to the property or other interests owned by the credit cooperative by committing any conduct in violation of their job responsibilities with the intent of receiving illegal gains for the interest of such individual or any third party, or to cause any damage to the credit cooperative. If the valuables or property interests acquired from such criminal conduct is One Hundred Million New Taiwan Dollars (NT$100,000,000) or more, a punishment of fixed-term imprisonment for not less than seven (7) years, plus an applicable fine of not less than Twenty Five Million New Taiwan Dollars (NT$25,000,000) and not more than Five Hundred Million New Taiwan Dollars (NT$500,000,000) will be imposed.If not less than two responsible persons or staff members jointly commit the acts described in the preceding paragraph, the punishment may be increased by up to one-half of the specified punishment.Attempts to commit the acts described in the first paragraph shall be punishable.