Those who commit crimes under Article 339-4 of the Criminal Code and fraudulently obtain property or property interests amounting to NT$5 million shall be subject to imprisonment of over three years but less than ten years, with the possibility of a fine not exceeding NT$30 million. If the property or property interests obtained reach NT$100 million, the imprisonment shall be over five years but less than 12 years, with the possibility of a fine not exceeding NT$300 million.

For committing crimes in subparagraph 2, paragraph 1, Article 339-4 of the Criminal Code, if any of the following circumstances occur, the penalties shall be raised by 50% according to the same paragraph of the same article:
1. Concurrently committing crimes in subparagraph 1, subparagraph 3, or subparagraph 4-1 of the same article.
2. Using equipment for fraud crimes outside of the R.O.C. to target individuals within the R.O.C..
For the raised penalties in the preceding paragraph, the maximum and minimum penalties shall be raised concurrently.
Those who initiate, host, manipulate, or direct criminal organizations committing the crimes outlined in paragraph 1 shall face imprisonment of over five years but less than 12 years, with the possibility of a fine not exceeding NT$300 million.
Violations of Article 19 and Article 20 of the Money Laundering Control Act, which are connected to the crimes in paragraph 1, shall not be subject to the collegial panel review mandated for first-instance trials under paragraph 1 of Article 284 of the Code of Criminal Procedure. The provisions of paragraph 2 of the same article shall apply mutatis mutandis.

Representatives of corporations, agents of natural persons, employees, or other personnel who commit fraud in the execution of their duties shall incur penalties, including fines imposed on the respective corporations or natural persons, in addition to punishing the offenders. This shall not apply if the corporation or natural person is the victim or has fulfilled their supervisory responsibilities to prevent the occurrence of the crime.

Individuals who commit fraud and voluntarily confess after the crime, surrendering any criminal proceeds, shall have their penalties reduced or exempted. Furthermore, if this leads to the judiciary police or prosecutors successfully seizing all criminal proceeds or apprehending those who initiate, host, manipulate, or direct fraud organizations, their penalties shall be exempted.

Individuals committing fraud who admit their crimes during investigations and trials, while voluntarily surrendering any criminal proceeds, shall have their penalties reduced. If this results in the judiciary police or prosecutors seizing all criminal proceeds or apprehending those who initiate, host, manipulate, or direct fraud organizations, their penalties may be reduced or exempted.

All items used to commit fraud shall be confiscated, regardless of ownership.
If there are sufficient facts proving that properties or property interests, under the perpetrator's control and not outlined in the preceding paragraph, are derived from other illegal activities, those properties and interests shall also be confiscated.

In cases where individuals serving prison sentences for fraud show genuine remorse, and they have served over two-thirds of their sentence (three-fourths for habitual offenders), the prison may report to the Ministry of Justice for potential parole. However, the following circumstances shall disqualify them from parole:
1. Serving less than six months of their sentence.
2. Habitual offenders of fraud crimes who complete their sentences during the parole period or reoffend within five years following a partial pardon.
The aforementioned provisions regarding juvenile offenders shall be handled in accordance with the relevant regulations in the Juvenile Delinquency Act.

When the prosecutor files a public prosecution and considers it necessary, he/she may include the opinion on the scope of penalties for the defendant in the indictment and describe the reasons.