（Penalty (1)）
The individual held responsible for company decisions, whether it be an overseeing accountant or entrusted individual who handles accounting affairs, if found guilty in any of the listed offenses below, must by law be punished by imprisonment for no more than five (5) years detention, and in lieu thereof or in addition to, a fine of no more than NT$600,000:
1. Knowingly using untrue information to prepare accounting documents or entering false information in account books;
2. Intentionally causing the loss, destruction, or damage of accounting documents, account books or statements which should be kept;
3. Forging or altering the contents of accounting documents, account books and statements, or tearing up any page thereof, with intent to acquire illegal profit;
4. Intentionally omitting accounting events and failing to record transactions thus causing financial statements to become untrue;
5. Causing accounting events or financial statements to become untrue by other improper means.

（Penalty (2)）
For a business processing accounting data electronically, if the personnel referred to in the preceding article or the person related to the processing of accounting data electronically is involved in any of the following events, such personnel must be punished with imprisonment for no more than five (5) years, detention, and in lieu thereof or in addition thereto, a fine of no more than NT$600,000:
1. Intentionally entering untrue data;
2. Intentionally damaging, destroying, or altering the accounting data in the archives thus causing the financial statements to become untrue;
3. Intentionally omitting accounting events and failing to record transactions thus causing financial statements to become untrue;
4. Causing accounting events or financial statements to become untrue by other improper means.

（Mitigation of and Release from Liabilities）
If the accountant or bookkeeper, or legally hired individual who processes accounting data electronically commits the offenses under the preceding two Articles, is able to show proof of refusing collaboration or rectification in avoidance of the offense, then the punishment may be reduced or removed.

（Penalty (3)）
A person who handles business entity accounting affairs for another without obtaining the qualifications to handle accounting affairs for others according to law must be punished with a fine of no more than NT$100,000. If the person continues to commit the offense within 3 years, he/she must be subject to the punishment of imprisonment for no more than one year, detention, or in lieu thereof or in addition thereto, a fine of no more than NT$150,000.

（Penalty (4)）
A person who handles business entity accounting affairs for another without obtaining the legal qualifications for handle accounting affairs, and who is involved in any one of the items stipulated in Article 71 and Article 72, this person must be punished according to provisions in the respective article.

（Penalty (5)）
If the person-in-charge of a business, whether it be a manager or, accounting personnel, is involved in any of the following events, this person must be punished with a fine of no less than 60,000 New Taiwan Dollars and no more than 300,000 New Taiwan Dollars: of no more than NT$150,000:
1. Violating Article 23 by not establishing account books; provided that this rule must not apply if the account books are waived according to relevant regulations;
2. Violating Article 24 by tearing up any page of account books or destroying audit trail;
3. Violating Article 38 by failing to keep accounting statements and slips for the specified period;
4. Failing to prepare final report of account within the specified period under Article 65;
5. Violating Chapter 6 and Chapter 7 by preparing final reports and statements with apparently untrue content.

（Penalty (6)）
The responsible person of a company who violates Paragraph 1 or Paragraph 2 of Article 5 must be punished with a fine of no less than 30,000 New Taiwan Dollars and no more than 150,000 New Taiwan Dollars.

（Penalty (7)）
The person-in-charge of a business, whether it be a manager or acting accountant is involved in any of the following events, this person must be punished with a fine of no less than 30,000 New Taiwan Dollars and no more than 150,000 New Taiwan Dollars:
1. Violating Paragraph 1 of Article 9;
2. Violating Article 14 by failing to acquire source documents or to give evidences to other persons;
3. Violating Article 34 by failing to enter accounts in a timely manner;
4. Violating Article 36 by failing to bind and safeguard accounting documents;
5. Violating Paragraph 1 of Article 66 by failing to prepare statements;
6. Violating Article 69 by failing to keep final reports and statements in the head office or refusing the inspection of interest parties without justified reasons.

（Penalty (8)）
The person-in-charge of a business, whether it be the manager or acting accountant, if found violating any of these following events must be punished with a fine of no less than 10,000 New Taiwan Dollars and no more than 50,000 New Taiwan Dollars:
1. Entering accounts in violation of Article 7 or Article 8;
2. Violating Article 25 by failing to establish the required list of account books;
3. Violating Article 35 by failing to sign or seal;
4. Violating Paragraph 3 of Article 66 by failing to sign or seal;
5. Violating Paragraph 1 of Article 68 by failing to submit for acknowledgement within the stipulated timeframe.
6. Evading, obstructing or refusing the inspection stipulated in Article 70.

（Penalty (9)）
Accountants or persons handling accounting affairs for others violating any one of Article 76, Article 78 and Article 79 must be punished according to the respective articles.

（Imposition of Fine）
The fines stipulated in the Law, except for the fines set forth in Article 79 Section 6 which is imposed by courts, must be imposed by each level of competent authority.