The Credit Cooperatives Act Of The Republic Of China Article 38

In the event of a violation of Article 35 of the Banking Act, which is mutatis mutandis applicable pursuant to Article 37 of this Act, punishment by imprisonment for not more than three (3) years, short-term imprisonment, and/or a fine of not more than Five Million New Taiwan Dollars (NT$ 5,000,000) shall be imposed. However, if a more severe punishment is stipulated in other laws, such a more severe punishment shall prevail.
中文原文 信用合作社法第38條
違反第三十七條準用銀行法第三十五條之規定者,處三年以下有期徒刑、拘役或科或併科新臺幣五百萬元以下罰金。
但其他法律有較重之處罰規定者,依其規定。

English translation for reference only; the Chinese text prevails. Not legal advice.