The Credit Cooperatives Act Of The Republic Of China Article 38-4

An offender of Article 38-2 or Article 38-3 who turns himself in after committing the crime and voluntarily submits any and all of the proceeds of the crime, the punishment shall be reduced or remitted; if another offender or an accomplice is discovered, the punishment shall be remitted.An offender of Article 38-2 or Article 38-3 who confesses during the investigation and voluntarily submits any and all of the proceeds of the crime, the punishment shall be reduced; if another offender or an accomplice is discovered, the punishment shall be reduced by an amount up to one half.If the criminal gain of any valuables or property interests acquired by an offender of Article 38-2, Paragraph 1 and Article 38-3, Paragraph 1 or Paragraph 2 has exceeded the maximum fine, the penalty may be increased up to the amount of such criminal gain of any valuables or property interests; the punishment shall be increased up to one-half of the original penalty if the stability of the financial market is harmed thereof