Offshore Banking Act Article 22-10
Anyone who counterfeits, alters, destroys, conceals, or obscures working papers or relevant records or documents with intent to impede inspection of the offshore securities branch by the competent authorities or investigation of the offshore securities branch by a judicial agency shall be punished with imprisonment for not less than 1 year and not more than 7 years and in addition thereto a criminal fine of not more than NT$20,000,000 may be imposed.
中文原文 國際金融業務條例第22-10條
意圖妨礙主管機關對國際證券業務分公司檢查或司法機關調查，偽造、變造、湮滅、隱匿、掩飾工作底稿或有關紀錄、文件者，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。