The Banking Act of The Republic of China Article 125-3

Any person who, with the intent to gain illegal benefit for themselves or a third party, employs fraudulent practices to cause the bank to deliver the properties of the bank or a third party, uses unjustified methods to enter fictitious data or unjustified commands into the bank’s computer or relevant equipment, or makes records of acquisition, loss or alteration of the property rights, and obtains others’ 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 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$10,000,000) and not more than two hundred million New Taiwan Dollars (NT$200,000,000).The same regulation applies mutatis mutandis to any person who uses methods in the preceding paragraph and obtains illegal proprietary interest or causes a third party to obtain it.Attempts to commit the offenses in the preceding two paragraphs shall be punishable.