The following are the Dip Switch settings based off of MAME 0.180 source code.
 
Use this information at your own risk!  The information was parsed from the MAME source code and could contain errors as to the state, order or descriptions of what the switches do.  If you find an error, please let me know on the Contact Us form and I will work on correcting the issue. 
 
 
 
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Manufactured by Subsino, Released in 2000
ROM Version: Penguin Brothers (Japan)
Print
Dip Switch:SW1
12345678FunctionOption
 Off      Flip ScreenOff*
 On      On
   On    Demo SoundsOff
   Off    On*
    OffOff  Coin A1 Coin/1 Credit*
    OnOn  1 Coin/2 Credits
    OffOn  2 Coins/1 Credit
    OnOff  3 Coins/1 Credit
      OffOffCoin B1 Coin/1 Credit*
      OnOn1 Coin/2 Credits
      OffOn2 Coins/1 Credit
      OnOff3 Coins/1 Credit
Dip Switch:SW2
12345678FunctionOption
OnOff      DifficultyEasy
OffOn      Hard
OnOn      Hardest
OffOff      Normal*
  OnOn    Lives2
  OffOff    3*
  OffOn    4
  OnOff    5
    OffOn  Bonus Life150k and 500k
    OffOff  200k and 700k*
    OnOn  Every 250k
    OnOff  None
      OffOffWinning Rounds (Player VS Player)2*
      OffOn3
      OnOff4
      OnOn5
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