Criminal Code of the Republic of China Article 349Jan. 15, 2020

A person who receives, transports, accepts for storage, knowingly purchases, or acts as an intermediary for stolen property shall be sentenced to imprisonment for not more than five years or short-term imprisonment; in lieu thereof, or in addition thereto, a fine of not more than five hundred thousand yuan may be imposed. "A thing obtained from the conversion of stolen property shall be considered to be stolen property.

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