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Chapter 6 Penal Provisions
Article 76
Persons violating a confidentiality preservation order as described in this Act shall be sentenced to imprisonment for not more than three years or short-term imprisonment; in lieu thereof, or in addition thereto, a fine of not more than a hundred thousand New Taiwan Dollars shall be imposed.
Prosecution for an offense specified in the preceding paragraph may be instituted only upon complaint.
Article 77
If a statutory responsible person of a juridical person, or an agent ad litem, employee, other personnel working for a juridical person or a natural person violates the provisions stipulated in the first paragraph of the preceding article when performing business, in addition to penalizing the violator, the said juridical person or natural person shall also be fined in the amount as stipulated in the first paragraph of the preceding article. However, this rule does not apply, if the statutory responsible person of a juridical person or a natural person has tried his or her best to prevent the occurrence of said offense.
Where an action is initiated or withdrawn against the violator in the preceding paragraph, the effect of said action applies to the juridical person or the natural person. Where an action is initiated or withdrawn against the juridical person or the natural person in the preceding paragraph, the effect of the said action applies to the violator.
Article 78
An expert witness who at a Commercial Court trial makes, after signing an affidavit, a false statement on a matter material to the case shall be sentenced to imprisonment for not more than seven years.
A person, having committed an offense specified in the preceding article, who confesses thereto before the judgment on the criminal case has become final, shall have his or her punishment reduced or remitted.