The Act Governing Bills Finance Business Article 59
In the event of a violation of measures ordered by the Competent Authority pursuant to Article 52 that shall apply mutatis mutandis to Article 62, Paragraph 1 of the Banking Act, which is sufficient to cause damage to others or the public, the person(s) responsible for the violation shall be punishable by imprisonment for not less than one (1) year and not more than seven (7) years, and [at the discretion of the court] a fine of not more than twenty million New Taiwan Dollars (NT$20,000,000).Commission of any of the following acts by a Bills Finance Company's responsible person or staff members in connection with the Competent Authority having sent officials to supervise or take over the business operations of the Bills Finance Company, an order to suspend the business, or resolution measures shall be punishable by imprisonment for not less than one (1) year and not more than seven (7) years and [at the discretion of the court] a fine of not more than twenty million New Taiwan Dollars (NT$20,000,000):1. Refusing to deliver the books, documents, chops and assets related to the Bills Finance Company's business or financing to the supervisors, receivers or resolution managers designated by the Competent Authority, refusing to provide information as to necessary matters in connection with the assets and liabilities of the Bills Finance Company to such persons, or refusing such persons' request to carry out necessary acts for supervising, taking over or resolving said Company;2. Concealing or destroying the books or other documents regarding the Bills Finance Company's business or financial condition;3. Concealing or destroying the Bills Finance Company's properties, or other acts to the detriment of creditors;4. Failing to reply, without justification, to inquiries from officials sent by the Competent Authority to supervise or take over or to take steps to resolve the Bills Finance Company's business operations; or5. Fabricating claims or accepting false claims.
中文原文 票券金融管理法第59條
違反主管機關依第五十二條準用銀行法第六十二條第一項規定所為之處置，足以生損害於公眾或他人者，其行為負責人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。
票券金融公司於主管機關派員監管、接管或勒令停業進行清理時，其負責人或職員有下列情形之一者，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：
一、於主管機關指定期限內，拒絕將公司業務、財務有關之帳冊、文件、印章及財產等列表移交予主管機關指定之監管人、接管人或清理人，或拒絕將債權、債務有關之必要事項告知或拒絕其要求不為進行監管、接管或清理之必要行為。
二、隱匿或毀損有關公司業務或財務狀況之帳冊文件。
三、隱匿或毀損公司財產或為其他不利於債權人之處分。
四、對主管機關指定之監管人、接管人或清理人之詢問，無正當理由不為答復或為虛偽之陳述。
五、捏造債務或承認不真實之債務。
票券金融公司於主管機關派員監管、接管或勒令停業進行清理時，其負責人或職員有下列情形之一者，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：
一、於主管機關指定期限內，拒絕將公司業務、財務有關之帳冊、文件、印章及財產等列表移交予主管機關指定之監管人、接管人或清理人，或拒絕將債權、債務有關之必要事項告知或拒絕其要求不為進行監管、接管或清理之必要行為。
二、隱匿或毀損有關公司業務或財務狀況之帳冊文件。
三、隱匿或毀損公司財產或為其他不利於債權人之處分。
四、對主管機關指定之監管人、接管人或清理人之詢問，無正當理由不為答復或為虛偽之陳述。
五、捏造債務或承認不真實之債務。