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Laws & Regulations Database of The Republic of China (Taiwan)

Print Time:2024/11/22 03:03
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Chapter Law Content

Part 2 Specific Offenses
Chapter 31 Offenses of Embezzlement
Article 335
A person who has lawful possession of property belonging to another and who takes it for purpose to exercise unlawful control over it for himself or for a third person shall be sentenced to imprisonment for not more than five years or short-term imprisonment; in lieu thereof, or in addition thereto, a fine of not more than thirty thousand dollars may be imposed.
An attempt to commit an offense specified in the preceding paragraph is punishable.
Article 336
A person who commits an offense specified in the preceding article with respect to a thing of which he has lawful possession because of his public fiduciary duty or for public interest shall be sentenced to imprisonment for not less than one year but not more than seven years; in addition thereto, a fine of not more than one hundred fifty thousand dollars may be imposed.
A person who commits an offense specified in paragraph 1 of the preceding article with respect to a thing of which he has lawful possession resulting from his occupational fiduciary relationship shall be sentenced to imprisonment for not less than six months but not more than five years; in addition thereto, a fine of not more than ninety thousand dollars may be imposed.
An attempt to commit an offense specified in one of the two preceding paragraphs is punishable.
Article 337
A person who for purpose to exercise unlawful control over other’s property for himself or for a third person takes a lost property, wreck, or other thing not in the custody of the owner shall be sentenced to a fine of not more than fifteen thousand dollars.
Article 338
The provisions of Article 323 and 324 shall apply mutatis mutandis to offenses specified in this Chapter.
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