Article 38-2
The responsible person or staff member of a creditcooperativemay be punished to a fixed-term imprisonment of not less than three(3)years and not more than ten(10)years, plus an applicable fine of not less thanTen Million New Taiwan Dollars(NT$10,000,000)and not more than Two Hundred Million New Taiwan Dollars (NT$200,000,000), for causing any damage to the property or other interests owned by the credit cooperative by committing any conduct in violation of their job responsibilities with the intent of receiving illegal gains for the interest of such individual or any third party, or to cause any damage to the credit cooperative. If the valuables or property interests acquired from such criminal conduct has exceeded One Hundred Million New Taiwan Dollars (NT$100,000,000), a punishment of fixed-term imprisonment for not less thanseven (7)years, plus an applicable fine of not less thanTwenty Five Million New Taiwan Dollars (NT$25,000,000)and not more thanFive Hundred Million New Taiwan Dollars(NT$500,000,000)will be imposed.
If not less than two responsible persons or staff members jointly commit the acts described in the preceding paragraph, the punishment may be increased by up to one-half of the specified punishment.
Attempts to commit the acts described in the first paragraph shall be punishable.

Article 38-3
Whoever, with the intent of taking possession for that individual or any third party, causes the creditcooperativeto deliver any valuable of the creditcooperativeor any third party by fraud, or produces any record of acquisition or loss, or change of property right by entering false information or wrongful direction into a computer or relevant equipment of the creditcooperative, will be punished to a fixed-term imprisonment of not less than three (3) years and not more than then (10)years, plus an applicable fine of not less thanTen Million New Taiwan Dollars(NT$10,000,000)and not more thanTwo Hundred Million New Taiwan Dollars(NT$200,000,000)if the valuables or property interests acquired from such criminal conduct has exceeded One Hundred Million New Taiwan Dollars(NT$100,000,000).
Those who use methods described in the preceding paragraph to obtain the illegal benefit of assets or cause a third party to do so shall likewise be subject to the specified punishments.
Attempts to commit the acts described in the preceding two paragraphs shall be punishable.

Article 38-4
An offender of Article 38-2 or Article 38-3who turns himself in after committing the crime and voluntarily submits any or all of the criminal gains shall have a lighter or discharge of punishment imposed; if another offender or an accomplice is discovered, the punishment shall be discharged.
An offender of Article38-2 or Article 38-3who confesses during the investigation and voluntarily submits any or all of the criminal gains shall have a lighter punishment imposed; if another offender or an accomplice is discovered, the punishment shall be reduced to one-half of the original penalty.
If the criminal gain of any valuables or property interests acquired by an offender of Article 38-2, Paragraph 1 and Article 38-3, Paragraph 1 or Paragraph 2has exceeded the maximum fine, the penalty may be increased up to the amount of such criminal gain of any valuables or property interests; the punishment shall be increased for another one-half of the original penalty if the stability of the financial market is harmed thereof.

Article 48-1
Any criminal gain received by the actor, or any individual, juridical person, or unincorporated association under Article 38-1paragraph2of the Criminal Code due to the offenses of the Act shall be returned to the victims, or any person entitled to claim for damages, or shall otherwise be confiscated.