The Credit Cooperatives Act Of The Republic Of China Article 40
In the event of a violation of resolution measures ordered by the Central Competent Authority in accordance with Article 62, Paragraph 1 of the Banking Act, which is mutatis mutandis applicable pursuant to Article 37 of this Act, if the said violation is sufficient to cause damage to the public or others, the credit cooperative's responsible person(s) for the violation shall be punished by imprisonment for not less than one (1) year and not more than seven (7) years and may be fined not more than Twenty Million New Taiwan Dollars (NT$ 20,000,000).Commission of any of the following acts by a credit cooperative directors, supervisors, managerial officers, or other staff members in connection with the Competent Authority sending officials to supervise or take over the business operations or order of suspension of the business and resolution measures shall be punished by imprisonment for not less than one (1) year and not more than seven (7) years, and may be fined not more than Twenty Million New Taiwan Dollars (NT$ 20,000,000):1. Refusing to deliver the books, documents, chops, and assets related to the credit cooperative business or finance to the supervisors, receivers, or resolution manager designated by the Competent Authority, refusing to provide information as to the necessary matters in connection with assets and liabilities of the credit cooperative to such persons, or refusing such persons' requests to carry out necessary acts for supervising, taking over or resolution.2. Concealing or damaging the books or other documents regarding a credit cooperative business or financial condition;3. Concealing or destroying a credit cooperative properties or making other decisions to the detriment of creditors;4. Failing to replay, without justification, to inquiries from the officials sent by the Competent Authority to supervise or take over or take resolution measures for business operations; or5. Fabricating claims or accepting false claims.
中文原文 信用合作社法第40條
違反中央主管機關依第三十七條準用銀行法第六十二條第一項規定所為之處置，足以生損害於公眾或他人者，其行為負責人處一年以上七年以下有期徒刑，得併科新臺幣二千萬元以下罰金。
信用合作社理事、監事、經理人或其他職員於中央主管機關指定機構派員監管或接管或勒令停業進行清理時，有下列情形之一者，處一年以上七年以下有期徒刑，得併科新臺幣二千萬元以下罰金：
一、於中央主管機關指定期限內拒絕將信用合作社業務、財務有關之帳冊、文件、印章及財產等列表移交予中央主管機關指定之監管人、接管人或清理人，或拒絕將債權、債務有關之必要事項告知或拒絕其要求不為進行監管、接管或清理之必要行為。
二、隱匿或毀損有關信用合作社業務或財務狀況之帳冊文件。
三、隱匿或毀棄信用合作社財產或為其他不利於債權人之處分。
四、對中央主管機關指定之監管人、接管人或清理人詢問，無正當理由不為答復或為虛偽之陳述。
五、捏造債務或承認不真實之債務。
信用合作社理事、監事、經理人或其他職員於中央主管機關指定機構派員監管或接管或勒令停業進行清理時，有下列情形之一者，處一年以上七年以下有期徒刑，得併科新臺幣二千萬元以下罰金：
一、於中央主管機關指定期限內拒絕將信用合作社業務、財務有關之帳冊、文件、印章及財產等列表移交予中央主管機關指定之監管人、接管人或清理人，或拒絕將債權、債務有關之必要事項告知或拒絕其要求不為進行監管、接管或清理之必要行為。
二、隱匿或毀損有關信用合作社業務或財務狀況之帳冊文件。
三、隱匿或毀棄信用合作社財產或為其他不利於債權人之處分。
四、對中央主管機關指定之監管人、接管人或清理人詢問，無正當理由不為答復或為虛偽之陳述。
五、捏造債務或承認不真實之債務。