Trust Enterprise Act Article 51

In the event that a Trust Enterprise violates Article 24 of the Trust Act by not segregating trust property from its own property and other trust property, the person(s) responsible for the violation shall be punished by imprisonment for not less than six months and not more than five years and a fine of not more than Three Million New Taiwan Dollars (NT$3,000,000).In the event that a trust enterprise violates Article 35 of the Trust Act by transferring trust property into its own name or creating or acquiring any right from trust property, the person(s) responsible for the violation shall be punished by imprisonment for not less than one year and not more than seven years, and a fine of not more than Ten New Taiwan Dollars (NT$10,000,000).