Trust Enterprise Act Article 48

In the event of a violation of Article 33, a punishment of fixed-term imprisonment of not less than 3 years and not more than 10 years, plus an applicable fine of not less than NT$10,000,000 and not more than NT$200,000,000 will be imposed. If the valuable or property interests acquired from such criminal conduct have exceeded NT$100,000,000, a punishment of fixed-term imprisonment for not less than 7 years, plus an applicable fine of not less than NT$25,000,000 and not more than NT$500,000,000 will be imposed.Should a juridical person commit the preceding offense, the person responsible for such acts shall be punished.
中文原文 信託業法第48條
違反第三十三條規定者,處三年以上十年以下有期徒刑,得併科新臺幣一千萬元以上二億元以下罰金。
其因犯罪獲取之財物或財產上利益達新臺幣一億元以上者,處七年以上有期徒刑,得併科新臺幣二千五百萬元以上五億元以下罰金。
法人犯前項之罪者,處罰其行為負責人。

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