The Credit Cooperatives Act Of The Republic Of China Article 38-3

Whoever, with the intent of taking possession for that individual or any third party, causes the credit cooperative to deliver any valuable of the credit cooperative or any third party by fraud or produces any record of acquisition or loss, or change of property right by entering false information or wrongful direction into a computer or relevant equipment of the credit cooperative, will be punished to fixed-term imprisonment of not less than three (3) years and not more than then (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)if the valuables or property interests acquired from such criminal conduct has exceeded One Hundred Million New Taiwan Dollars (NT$100,000,000).Those who use methods described in the preceding paragraph to obtain the illegal benefit of assets or cause a third party to do so shall likewise be subject to the specified punishments.Attempts to commit the acts described in the preceding two paragraphs shall be punishable.