(Penal Provisions)
A person who violates Article 106, Article 107, or paragraph 1 of Article 108 shall be punished with imprisonment for not less than 3 years but not more than 10 years, and in addition thereto may be fined a criminal fine of not less than NT$10 million but not more than NT$200 million.
A person who commits an offense as set out in the preceding paragraph and subsequently voluntarily surrenders to the authorities himself/herself, if he or she voluntarily hands over the proceeds of crime in full, shall have his or her punishment reduced or remitted; and if another principal offender or an accomplice is captured as a result, his or her punishment shall be remitted.
A person who commits an offense as set out in paragraph 1 and confesses during the prosecutorial inquiry, if he or she voluntarily hands over the proceeds of crime in full, shall have his or her punishment reduced; and if another principal offender or an accomplice is captured as a result, his or her punishment shall be reduced by one-half.
When the interest in property or assets gained by a person through commission of an offense in paragraph 1 exceeds the maximum amount of the criminal fine, the fine may be increased within the scope of the interest gained.
A person shall be punished with imprisonment for a period not exceeding seven years and in addition thereto may be fined a criminal fine of not more than NT$3 million for any of the following offenses:
1. without approval, to engage in the operation of a futures exchange or any related business of a futures exchange;
2. without approval, to engage in the operation of a futures clearing house;
3. the violation of the provisions of Paragraph 1 of Article 56;
4. without approval, to engage in the business of a leverage transaction merchant;
5. without approval, to engage in the business of a futures trust enterprise, managed futures enterprise, futures advisory enterprise or any other related futures services enterprises;
6. the violation of the provision of Paragraph 1 of Article 84 by any futures trust enterprise in raising a futures trust fund; or

A person who endangers, through the employment of theft, damage, or other illegal means, the normal operation of equipment functions of a core information and communication system of a futures exchange or a futures clearing house shall be sentenced to imprisonment for not less than one year and not more than seven years; in addition thereto, a criminal fine of not more than NT$10 million may be imposed.
A person who intends to endanger national security or social stability and commits an offense under the preceding paragraph shall be sentenced to imprisonment for not less than three years and not more than ten years; in addition thereto, a criminal fine of not more than NT$50 million may be imposed.
If an offense under either of the preceding two paragraphs seriously affects the futures market order, the punishment shall be increased by one-half.
An attempt to commit an offense specified in paragraph 1 or paragraph 2 is punishable.

A person who endangers the normal operation of equipment functions of a core information and communication system of a futures exchange or a futures clearing house by any of the following means shall be sentenced to imprisonment for not less than one year and not more than seven years; in addition thereto, a criminal fine of not more than NT$10 million may be imposed:
1. Without cause, gains access to its computer or related equipment by entering its account password, cracking the protective measures for using the computer, or exploiting any vulnerability of the computer system.
2. Without cause, interferes, through the use of computer programs or other electromagnetic methods, with its computer or related equipment.
3. Without cause, obtains, deletes, or alters any magnetic record of its computer or related equipment.
A person who makes computer programs specifically for himself or another to commit any offense specified in the preceding paragraph is also subject to the penalty provisions thereof.
A person who intends to endanger national security or social stability and commits any offense under the preceding two paragraphs shall be sentenced to imprisonment for not less than three years and not more than ten years; in addition thereto, a criminal fine of not more than NT$50 million may be imposed.
If an offense under any of the preceding three paragraphs seriously affects the futures market order, the punishment shall be increased by one-half.
An attempt to commit an offense specified in paragraph 1 to paragraph 3 is punishable.

(Penal Provisions)
Any director, supervisor, manager, mandatary, or employee of a futures exchange, futures clearing house, or futures trust enterprise who demands, agrees to accept, or receives any illegitimate profit in connection with the performance of his duty shall be punished with imprisonment for a period not exceeding five years, short-term imprisonment, or in addition thereto a criminal fine of not more than NT$2.4 million.
Any person referred to in the preceding Paragraph who demands, agrees to accept, or receives any illegitimate profits for actions in contravention of his duty, shall be punished with imprisonment for a period not exceeding seven years, short-term imprisonment, and/or a criminal fine of not more than NT$3 million.

(Penal Provisions)
Any person who offers, promises, or delivers illegitimate profit to any person who acts in contradiction to his duty as specified in the preceding Article shall be punished with imprisonment for a period not exceeding three years, short-term imprisonment, and/or a criminal fine not exceeding NT$2 million.
The punishment of the offense specified in the preceding Paragraph may be pardoned if the offender voluntarily surrenders himself to the law enforcement authorities.

(Penal Provisions)
A person shall be punished with imprisonment for a period not exceeding three years, short-term imprisonment, and/or a criminal fine of not more than NT$2.4 million for any of the following offenses:
1. making false representation or omission in the contents of the application materials required under Paragraph 1 of Article 8, Paragraph 1 of Article 45, Paragraphs 2 to 4 of Article 56, Paragraphs 2 and 3 of Article 80, Paragraphs 1 and 2 of Article 82, and Paragraph 1 of Article 84;
2. the violation of the provisions of Article 71;
3. the violation of Article 81 mutatis mutandis applying Article 71 thereunder by a leverage transaction merchant;
4. making false statement in the accounting books, documents or other related articles or reporting materials required to be produced under an order from the Competent Authority issued pursuant to Article 98; or
5. making false statement in the accounting books, documentary evidence, financial report or any other business documents filed by any futures exchange, futures clearing house, futures enterprise, or futures association as required by law or by orders issued by the Competent Authority under the laws.

(Penal Provisions)
A person shall be punished with imprisonment for a period not exceeding three years, short-term imprisonment, and/or a criminal fine of not more than NT$2.4 million for any of the following offenses:
1. the violation of Paragraph 2 of Article 13, except where the provider does not know that it is an illegal futures exchange or is engaging in illegal futures exchange business;
2. the violation of Article 63;
3. the violation of Article 81 mutatis mutandis applying Article 63 thereunder by the responsible person, associated person, or any other employees of a leverage transaction merchant; or
4. the violation of Article 88 mutatis mutandis applying Article 63 thereunder by the responsible persons, associated person or any other employees of a futures services enterprise.

(Penal Provisions)
A person shall be punished with imprisonment for a period not exceeding one year, short-term imprisonment, and/or a criminal fine of not more than NT$1.8 million for any of the following offenses:
1. the violation of the provisions of Article 12, Article 19, or Article 29; or
2. the violation of Article 55 mutatis mutandis applying Article 19 or Article 29 thereunder by a futures clearing house.

(Penal Provisions)
Where a representative, agent, associated person or any other employee of a juristic person committed the following offenses in connection with the performance of his/her duty, in addition to the punishment imposed on the person in violation of the law pursuant to Article 116 and Article 117, the criminal fines stipulated under each applicable Article shall also be imposed on the juristic person:
1. the violation of the provisions of Article 19, Article 29, or Article 63;
2. the violation of the provisions of Article 55 mutatis mutandis applying Article 19 or Article 29 thereunder; or
3. the violation of the provisions of Article 81 or Article 88 mutatis mutandis applying Article 63 thereunder.
Before the crimes referred to in the preceding Paragraph have been discovered, if the juristic person on its own accord file a complaint or report the crime, the punishment hereunder may be reduced or remitted.

(Penal Provisions)
A person shall be punished with an administrative fine of not less than NT$120,000 but not more than NT$2.4 million for committing any of the following violations, and furthermore may additionally be ordered to correct the violation within a limited period of time; if the violation is not corrected within that time, penalties may be opposed for each instance of violation:
1. the violation of the provisions of Article 5, Paragraph 1 of Article 10, Article 18, the forepart of Paragraph 2 of Article 45, Paragraph 4 of Article 56, Paragraph 1 of Article 57, Article 64, Paragraph 1 of Article 65, Paragraph 1 of Article 66, Article 67, Paragraph 1 of Article 70, Paragraph 1 of Article 72, Article 73, Article 74, Paragraph 1 of Article 78, Paragraph 3 of Article 80, Paragraph 2 of Article 82, the forepart of Paragraph 2 of Article 84, Paragraph 1 of Article 85, Paragraph 1 of Article 87, Paragraph 1 or Paragraph 3 of Article 97-1, Paragraph 2 of Article 104, or Article 105 of this Act;
2. the violation of the orders issued pursuant to the provisions of Paragraph 2 of Article 8, last part of Paragraph 2 of Article 45, Paragraph 5 of Article 56, Paragraph 4 of Article 80, Paragraph 3 of Article 82, Paragraph 2 of Article 85, or Article 93 of this Act;
3. failure to perform central clearing at a futures clearing house designated by the Competent Authority as required by the provisions of the Competent Authority, in violation of the proviso to Paragraph 2 of Article 3, or a futures clearing house acting in violation of the provision of Article 55 mutatis mutandis applying Article 18 of this Act;
4. a futures commission merchant acting in violation of the provisions of Article 79 mutatis mutandis applying Article 18 of this Act;
5. a leverage transaction merchant acting in violation of the provisions of Article 81 mutatis mutandis applying Article 18, Paragraph 1 of Article 57, Article 64, Paragraph 1 of Article 65, Paragraph 1 of Article 66, Article 67, Paragraph 1 of Article 70, Paragraph 1 of Article 72, Article 73 and Article 74, or Paragraph 1 of Article 78 of this Act;
6. a futures service enterprise acting in violation of the provisions of Article 88 mutatis mutandis applying Article 18, Paragraph 1 of Article 57, Article 64, Paragraph 1 of Article 65, Paragraph 1 of Article 66, or Article 74 of this Act.
7. failure to furnish accounting books, documentary evidence or other related articles or reporting materials within the period specified in an order issued by the Competent Authority, or any evasion, obstruction, or refusal of the inspection initiated by the Competent Authority pursuant to the provisions of Paragraph 1 of Article 98;
8. failure on the part of a futures exchange, futures clearing house, futures enterprise, or futures association to prepare, register, publicly announce, maintain, or keep the accounts, documentary evidence, financial report or other relevant business documents according to law or as required by orders issued by the Competent Authority;
9. evasion, obstruction, or refusal of the investigation initiated by the Competent Authority pursuant to Paragraph 1 of Article 99, or refusal to provide related documents, or to attend the hearing at the office of the competent authority for examination without justifiable cause.
The penalty for an act punishable by an administrative fine under the preceding paragraph may be remitted if the circumstances of the act are trivial and it is deemed appropriate not to impose punishment.

(Compulsory Execution)
If any person refuses to pay an administrative fine imposed under this Act within the required time, the case shall be referred to the courts for compulsory execution.