The Banking Act of The Republic of China Article 127
Any person who violates Article 35 shall be sentenced to imprisonment for not more than three (3) years, detention, and/or a criminal fine of not more than five million New Taiwan Dollars (NT$ 5,000,000); provided that a more severe punishment prescribed in other laws shall apply.Any person who violates Articles 47-2 or 123 which refer to Article 35 shall be punished in accordance with the preceding paragraph.