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.
中文原文 信用合作社法第44條
有下列情事之一者,處新臺幣三萬元以上六十萬元以下罰鍰:
一、違反第三十七條準用銀行法第三十四條之規定吸收存款者。
二、違反第三十七條準用銀行法第四十五條或第四十九條之規定,不申報營業書表或不為公告或報告者。

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