The Banking Act of The Republic of China Article 127-2
Where a bank violates the disposition ordered by the competent authority in accordance with Article 62, Paragraph 1 and such violation is sufficient to cause damages to others or the public, its acting responsible persons shall be sentenced to imprisonment for not less than one (1) year and not more than seven (7) years, and may also be fined a criminal fine of not more than twenty million New Taiwan Dollars (NT$20,000,000).Where a bank’s responsible persons or staff commits any of the following acts when the competent authority designates an institution or dispatch officials to supervise, take conservatorship or order the suspension of businesses and receivership shall be sentenced by imprisonment for not less than one (1) year and not more than seven (7) years, and may also be fined a criminal fine of not more than twenty million New Taiwan Dollars (NT$20,000,000):1.Refusing to deliver the books, documents, seals and properties related to the bank’s business or finance to the supervisor, conservator or receiver designated by the competent authority within the period prescribed by the competent authority, refusing to inform them of the necessary matters in connection with claims and debts or refusing their requests to carry out necessary acts for supervision, conservatorship or receivership.2.Concealing or damaging the books or other documents in relation to a bank's business or financial condition;3.Concealing or destroying a bank's properties, or making other dispositions to the detriment of creditors;4.Failing to reply, without justification, to inquiries from the supervisor, conservator or receivers designated by the competent authority or making false statements; or5.Fabricating debts or accepting false debts.Any person who violates the measures imposed by the competent authority pursuant to Articles 47-2 or 123 which refers to Articles 62, Paragraph 1, 62-2 or 62-5 and commits acts prescribed in the preceding two paragraphs shall be punished in accordance with the preceding two paragraphs.
中文原文 銀行法第127-2條
違反主管機關依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。
銀行負責人或職員於主管機關指定機構派員監管或接管或勒令停業進行清理時，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銀行業務、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、隱匿或毀損有關銀行業務或財務狀況之帳冊文件。
三、隱匿或毀棄銀行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。
違反主管機關依第四十七條之二或第一百二十三條準用第六十二條第一項、第六十二條之二或第六十二條之五規定所為之處置，有前二項情形者，依前二項規定處罰。
銀行負責人或職員於主管機關指定機構派員監管或接管或勒令停業進行清理時，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銀行業務、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、隱匿或毀損有關銀行業務或財務狀況之帳冊文件。
三、隱匿或毀棄銀行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。
違反主管機關依第四十七條之二或第一百二十三條準用第六十二條第一項、第六十二條之二或第六十二條之五規定所為之處置，有前二項情形者，依前二項規定處罰。