Article 3
Whoever counterfeits or falsifies any coins or notes with intent to circulate shall be imprisoned for at least 5 years; in addition thereto, a fine of up to 5,000,000 New Taiwan Dollars may be imposed.
A person, who has committed the offense specified in the preceding paragraph that has resulted in severe disruptions to the financial system of the country, shall be imprisoned for life or at least 10 years; in addition thereto, a fine of up to 10,000,000 New Taiwan Dollars may be imposed.
An attempt to commit the offense specified in the first paragraph is also punishable.