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.