The Banking Act of The Republic of China Article 125-2

A bank's responsible person or staff who breaches their duty with the intent to gain illegal benefit for themselves or a third party or damage the bank interests shall be punished by imprisonment for not less than three (3) years and not more than ten (10) years, and may also be fined a criminal fine of not less than ten million New Taiwan Dollars (NT ＄10,000000) and not more than two hundred million New Taiwan Dollars (NT$200,000,000). Those who obtain any property or proprietary interests from such crimes of one hundred million New Taiwan Dollars (NT$100,000,000) or more shall be punished by imprisonment for more than seven (7) years, and may also be fined a criminal fine of not less than twenty five million New Taiwan Dollars (NT$25,000,000) and not more than five hundred million New Taiwan Dollars (NT$500,000,000).When two or more responsible persons or staff of a bank jointly commit the offenses prescribed in the preceding paragraph, their punishment may be increased by up to one-half.An attempt to commit the offenses prescribed in the Paragraph 1 shall be punishable.The preceding three paragraphs shall apply to the responsible persons or staff of foreign banks or institutions operating money market businesses.