The Banking Act of The Republic of China Article 125-4

For persons who turn themselves in after committing crimes prescribed in Articles 125, 125-2 or 125-3 and voluntarily deliver all criminal gains, their sentences may be reduced or exempted. If the discovery of other principal offenders or joint offenders is thus caused, their sentences shall be exempted.For persons who commit crimes prescribed in Articles 125, 125-2 or 125-3, confess during the investigation, and voluntarily deliver all criminal gains, their sentences may be reduced. If the discovery of other principal offenders or joint offenders is thus caused, their sentences shall be reduced by one-half.For persons who commit crimes prescribed in Paragraph 1 of Article 125-1, Paragraph 1 of Article 125-2 or Paragraphs 1 and 2 of Article 125-3, where their property or proprietary interests obtained from such crimes exceed the highest level of criminal fines, more criminal fines may be added within the range of the property or proprietary interests obtained from such crimes. Where their criminal acts jeopardize the stability of the financial market, their sentences shall be increased by one-half.