Criminal Code of the Republic of China Article 171Jan. 15, 2020

A person who without naming a specific offender makes a malicious accusation before a competent public official shall be sentenced to imprisonment for not more than one year, short-term imprisonment, or a fine of not more than nine thousand dollars.

A person who without naming a specific offender causes the institution of criminal proceedings by forging or altering evidence of an offense or by making use of such forged or altered evidence shall be subject to the same punishment.

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