Criminal Code of the Republic of China Article 204Jan. 15, 2020

A person who manufactures, delivers, or receives an instrument, material or electromagnetic instrument with the intention to counterfeit or alter a valuable security or postal or revenue stamp, credit card, bank card, value-deposit card or any other electromagnetic instrument used for closing a bill, withdrawing money, transferring money, or paying money shall be sentenced to imprisonment for not more than two years; in addition thereto, a fine of not more than fifteen thousand dollars may be imposed. "A person who taking the opportunity of his occupation commits the offense specified in the preceding paragraph shall be subject to punishment by increasing up to one half.

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