In the event of a violation of Article 33, a punishment of fixed-term imprisonment of not less than 3 years and not more than 10 years, plus an applicable fine of not less than NT$10,000,000 and not more than NT$200,000,000 will be imposed. If the valuable or property interests acquired from such criminal conduct have exceeded NT$100,000,000, a punishment of fixed-term imprisonment for not less than 7 years, plus an applicable fine of not less than NT$25,000,000 and not more than NT$500,000,000 will be imposed.
Should a juridical person commit the preceding offense, the person responsible for such acts shall be punished.

The responsible person or staff of a trust enterprise may be punished to fixed-term imprisonment of not less than 3 years and not more than 10 years, plus an applicable fine of not less than NT$10,000,000 and not more than NT$200,000,000, for causing any damage to the property or other interests owned by the trust enterprise 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 trust enterprise. If the valuables or property interests acquired from such criminal conduct have exceeded NT$100,000,000, a punishment of fixed-term imprisonment for not less than 7 years, plus an applicable fine of not less than NT$25,000,000 and not more than NT$500,000,000, will be imposed.
If the responsible person(s) and two or more staff members jointly commit the acts described in the preceding paragraph, the punishment may be increased by up to one-half of the above specified punishment.
Commencement of the acts described in paragraph 1, above, without completion thereof shall be [equally] punishable.

Whoever, with the intent of taking possession for that individual or any third party, causes the trust enterprise to deliver any valuable of the trust enterprise or 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 trust enterprise, will be punished to a fixed-term imprisonment of not less than 3 years and not more than 10 years, plus an applicable fine of not less than NT$10,000,000 and not more than NT$200,000,000 if the valuables or property interests acquired from such criminal conduct has exceeded NT$100,000,000.
A person who, by the means specified in the preceding paragraphs, procures an illegal benefit for himself or for a third person shall be subject to the same punishment.
Commencement of the acts described in the preceding two paragraphs without completion thereof shall be [equally] punishable.

An offender of Articles 48, 48-1 or 48-2 who 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, and if another principal offender or a joint offender is discovered, the punishment shall be remitted.
An offender of Articles 48, 48-1 or 48-2 who confesses during the investigation and voluntarily submits any or all of the criminal gains shall have a reduced punishment imposed, and if another principal offender or a joint offender is discovered, the punishment shall be reduced to one-half of the original penalty.
If the proceeds of the crime of any valuables or property interests acquired by an offender of Articles 48, 48-1 or 48-2 has exceeded the maximum fine, the penalty may be increased up to the amount of such proceeds of the crime 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.

Where a gratuitous act done by a responsible person or staff of a trust enterprise specified in Article 48-1, paragraph 1, or by a committer of a violation under Article 48-2, paragraph 1, is prejudicial to the rights of a trust enterprise, the trust enterprise may apply to the court to cancel such act.
Where a non-gratuitous act done by a responsible person or staff of a trust enterprise or a committer of a violation as referred to in the preceding paragraph is done with the knowledge, at the time of commission, that it would be prejudicial to the rights of a trust enterprise, and the beneficiary of the act also knows such circumstances at the time the benefit is received, the trust enterprise may apply to the court to cancel such act.
When applying to the court for cancellation under either of the preceding two paragraphs, a party may also apply to the court to order the beneficiary or any party to whom the benefit has been transferred to restore the status quo ante, provided that this shall not apply where the party to whom the benefit has been transferred was not aware at the time of transfer that there was any cause for cancellation.

The crimes specified in Article 48-1, paragraph 1 and Article 48-2, paragraph 1 constitute specified unlawful activity as specified in Article 3, paragraph 1 of the Money Laundering Control Act and shall be governed by related regulations of the Money Laundering Control Act.

In the event of a violation of Article 23 or Article 29, paragraph 1, the person(s) responsible for the violation shall be punished by imprisonment for not less than one year and not more than seven years and/or a fine of not more than Ten Million New Taiwan Dollars (NT$10,000,000).

In the event of a violation of Article 25, paragraph 1, or Article 26, paragraph 1, the person(s) responsible for the violation shall be punished by imprisonment for not more than three years, detention, and/or a fine of not more than Ten Million New Taiwan Dollars (NT$10,000,000).

In the event that a Trust Enterprise violates Article 24 of the Trust Act by not segregating trust property from its own property and other trust property, the person(s) responsible for the violation shall be punished by imprisonment for not less than six months and not more than five years and a fine of not more than Three Million New Taiwan Dollars (NT$3,000,000).
In the event that a trust enterprise violates Article 35 of the Trust Act by transferring trust property into its own name or creating or acquiring any right from trust property, the person(s) responsible for the violation shall be punished by imprisonment for not less than one year and not more than seven years, and a fine of not more than Ten New Taiwan Dollars (NT$10,000,000).

In the event of a violation of Article 9, paragraph 2, the person(s) responsible for the violation shall be punished by imprisonment for not more than one year, detention, and/or a fine of not more than Three Million New Taiwan Dollars (NT$3,000,000).
In the event that a political party or other political organization violates Article 9, paragraph 3, the person(s) responsible for the violation shall be punished by imprisonment for not more than one year, detention, and/or a fine of up to Three Million New Taiwan Dollars (NT$3,000,000).

If a trust enterprise violates Article 43, paragraph 1 concerning the disposition of a trust business by failing to transfer the trust agreement or trust property to another trust enterprise designated by the Competent Authority, its responsible person shall be imposed with a fine of One Hundred and Eighty New Taiwan Dollars (NT$ 1,800,000) or above but not more than Nine Million New Taiwan Dollars (NT$ 9,000,000).

Any of the following violations shall be punishable by a fine of not less than One Million Eight Hundred Thousand New Taiwan Dollars (NT$1,800,000) but not more than Nine Million New Taiwan Dollars (NT$9,000,000):
1. Violation of Article 12, paragraph 1;
2. Violation of Article 13, paragraph 1 or paragraph 2;
3. Violation of Article 15, paragraph 1;
4. Violation of Article 15, paragraph 2, or Article 64, paragraph 1, of the Banking Act of the Republic of China by a Trust Enterprise's director or supervisor.
5. Violation of Article 18;
6. Violation of Article 24, paragraph 2 or paragraph 3;
7. Violation of Article 27;
8. Violation of Article 31;
9. Violation of Article 32, paragraph 1;
10. Violation of Article 34, paragraph 1 or paragraph 3;
11. Violation Article of 36 by failing to maintain the minimum current assets ratio;
12. Violation of Article 40;
13. Violation of Article 59; or
14. Violation of Article 60.

In the event of a violation of Article 26, paragraph 2, punishment by a fine of not less than One Million Two Hundred Thousand New Taiwan Dollars (NT$1,200,000) and not more than Six Million New Taiwan Dollars (NT$6,000,000) shall be imposed.

Any of the following violations shall be punishable by a fine of not less than Six Hundred Thousand New Taiwan Dollars (NT$600,000) but not more than Three Million New Taiwan Dollars (NT$3,000,000);
1. Violation of Article 11;
2. Violation of Article 18-1, paragraph 1;
3. Violation of Article 20, paragraph 1;
4. Violation of Article 29, paragraph 2;
5. Violation of Article 32, paragraph 2;
6. Violation of Article 32-2, paragraph 2;
7. Violation of Article 38 that applies mutatis mutandis to Article 50 of the Banking Act of the Republic of China;
8. Violation of Article 39;
9. Violation of Article 41; or
10.A trust enterprise violates Article 42, paragraph 1, which applies mutatis mutandis to Article 45 of the Banking Act of the Republic of China.

Except as otherwise provided by this Act, any violation of this Act or of any order injunction or prohibition provisions prescribed by the Competent Authority in accordance with this Act shall be subject to a fine of not less than Six Hundred Thousand NT Dollars (NT$600,000) and not more than Three Million New Taiwan Dollars (NT$3,000,000).

The amount of the fines prescribed by this Act shall be determined by the Competent Authority. In the event the penalized party disagrees with the decision, such party may appeal such decision in accordance with the procedures for administrative appeal and administrative litigation. During the period of administrative appeals and administrative litigation, the execution of the penalty may be stayed by the posting of bonds in the appropriate amounts.
In the event of failure to pay a fine within the prescribed period of time, a surcharge for late payment shall be levied and calculated at the rate of one percent (1%) of the amount of the fine in arrears for each day of delay, starting from the day following the expiry of the prescribed period of time. If the payment of the fine is still not made within thirty (30) days after the expiry of the prescribed period of time, the matter shall be referred to the court for compulsory enforcement, and the Competent Authority may, in addition, suspend the business of the relevant trust enterprise or its branch.

Any proceeds of crime received by the actor, or any individual, juridical person, or unincorporated association under Article 38-1(2) of 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.

If a person commits an offense specified in this Act and fails to pay a fine of over fifty million New Taiwan Dollars (NT$50,000,000), the fine shall be commuted to labor for not more than two (2) years and the rate of commutation will be the ratio that the amount of the fine bears to the number of days in two (2) years; in the event of a failure to pay a fine of over one hundred million New Taiwan Dollars (NT$100,000,000), the fine shall commute to labor for not more than three (3) years, and the rate of commutation to be used will be the ratio that the amount of the fine bears to the number of days in three (3) years.

After a trust enterprise is punished pursuant to this Chapter, it shall be corrected within the prescribed period of time. If it has not been corrected before the expiration of the said period, it shall, per violation, be imposed with the original amount of the fine.