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What is the penalty for deliberately damaging New Taiwan dollar banknotes and coins?

Deliberate damage of banknotes and coins is punishable by law. Deliberately damaged currency cannot be replaced.

1. Article 2 of the “Penal Act of Offenses Against National Currency”: Whoever, with intent to gain, destroys any kind of new or old coins, shall be imprisoned for at least 1 year up to 7 years; in addition thereto, a fine of up to three times of the nominal or market value of the coins may be imposed.
An attempt to commit an offence specified in the preceding paragraph is also punishable.

2. Article 5 of the “Penal Act of Offenses Against National Currency”: Whoever damages coins or notes intentionally, and renders them unusable, shall be fined up to five times the nominal value of such coins or notes.

3. Article 175 in Chapter 11 “Offenses Against Public Safety” of the Criminal Code: Setting banknotes on fire may endanger the safety of nearby residents. The act is punishable by up to three years in prison.
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