Criminal Code of the Republic of China Article 202Jan. 15, 2020

A person who counterfeited or alters a postal stamp or revenue stamp with the intention to circulate 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 thirty thousand dollars may be imposed. "A person who circulates a counterfeit or altered postal stamp or revenue stamp or who collects it from or delivers it to another with the intention to circulate shall be sentenced to imprisonment for not more than three years; in addition thereto, a fine of not more than thirty thousand dollars may be imposed. "A person who removes the cancellation mark on a postal or revenue stamp with the intention to circulate shall be sentenced to imprisonment for not more than one year, short-term imprisonment, or fine of not more than nine thousand dollars; a person who puts it into circulation shall be subject to the same punishment.

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