A director or liquidator of a cooperative who commits any of the following acts shall be subject to a fine of not less than NT$2,000 and not more than NT$10,000:
1. Violating the provisions of Paragraph 2 of Article 47, which govern the time limit of notices;
2. Violating the provisions of Article 51 or 64, which govern the time limit of notices or announcements;
3. Violating the provisions of Paragraph 4 of Article 60.
In case of the act specified in subparagraph 2 or 3 of the preceding paragraph, a fine will be imposed, and a time limit will be set for the director or liquidator to correct the misconduct. If correction is not made within the time limit, consecutive punishments will be imposed.

A cooperative that commits any of the following acts shall be subject to a fine of not less than NT$2,000 and not more than NT$10,000, and shall be required to correct the misconduct within a specified time limit; if correction is not made within the time limit, consecutive punishments will be imposed:
1. Violating the provisions of Paragraphs 1 and 3 of Article 9, Article 10-1, Article 10-2, Paragraph 3 of Article 36, Paragraph 1 of Article 57, or Article 58, which govern the time limit for registration, commencement of operation, and reporting for future reference or approval;
2. Violating the provisions of Paragraph 1 of Article 21 or Paragraph 1 of Article 59, which govern the time limit of notices or announcements.

A director, supervisor, or liquidator of a cooperative who commits any of the following acts shall be subject to a fine of not less than NT$4,000 and not more than NT$20,000, and shall be required to correct the misconduct within a specified time limit; if correction is not made within the time limit, consecutive punishments will be imposed:
1. Failing to prepare, produce, compile, file, present, or submit the related registers and documents pursuant to the provisions of Article 35, Paragraph 1 of Article 36, Paragraph 1 of Article 63, or Article 65, or making false records;
2. Evading, hindering, or refusing a member or creditor of the cooperative looking over the documents pursuant to the provisions of Article 37;
3. Violating the provisions of Article 40-1 or Article 63-1;
4. Failing to apply for an announcement of bankruptcy in the circumstances specified in Article 56.

A cooperative that commits any of the following acts shall be subject to a fine of not less than NT$4,000 and not more than NT$50,000, and shall be required to correct the misconduct within a specified time limit; if correction is not made within the time limit, consecutive punishments will be imposed:
1. Violating the provisions of Paragraph 3 or 4 of Article 3-1 regarding handling of the revenue and the regulations established by the central competent authority regarding the business activities offered by the cooperative to non-members, scope of the offering, standards, quota, handling of the revenue, and other matters to be complied with;
2. Violating the provisions of Paragraph 1 of Article 6;
3. Violating the provisions of Article 22 or Paragraphs 1 and 4 of Article 23;
4. Violating the provisions of Article 40;
5. Violating the provisions of Paragraph 2 of Article 54-3.