Criminal Code of the Republic of China Article 336Jan. 15, 2020

A person who commits an offense specified in the preceding article with respect to a thing of which he has lawful possession because of his public fiduciary duty or for public interest shall be sentenced to imprisonment for not less than one year but not more than seven years; in addition thereto, a fine of not more than one hundred fifty thousand dollars may be imposed. "A person who commits an offense specified in paragraph 1 of the preceding article with respect to a thing of which he has lawful possession resulting from his occupational fiduciary relationship shall be sentenced to imprisonment for not less than six months but not more than five years; in addition thereto, a fine of not more than ninety thousand dollars may be imposed. "An attempt to commit an offense specified in one of the two preceding paragraphs is punishable.

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