The Credit Cooperatives Act Of The Republic Of China Article 44
Punishment with a fine not less than thirty thousand and not exceeding six hundred thousand New Taiwan dollars shall be imposed for any of the following wrongdoings:1. Accepting a deposit in violation of Article 34 of the Banking Act, which i mutatis mutandis, applicable herein pursuant to Article 37 herein; or2. Failing to submit business reports, place public notices, or file other reports in violation of Article 45 or 49 of the Banking Act, which is mutatis mutandis applicable pursuant to Article 37 herein.