Violation of Paragraph 1 of Article 8 or Articles 12 to 20 herein for failing to affix tax stamps required or affixing insufficient tax stamps shall be subject to a fine at five to fifteen times the tax owed in addition to making up the tax stamps required.
Late payment of stamp tax in cases where collective payment applies shall be subject to the actions stipulated in Article 20 of the Tax Collection Act; if the payment is more than thirty (30) days in arrears, the case shall be forwarded to the court for enforcement and the violator shall be imposed a fine at one to five times the tax owed, depending on the severity of the violation.
Violation of Article 4 herein shall be subject to a fine of not more than 1,000 yuan, depending on the severity of the violation.

Violation of Article 10 herein shall be subject to a fine at five to ten times the amount of tax stamps not cancelled or nullified as required, depending on the severity of the violation.
Violation of Article 11 shall be subject to a fine at twenty to thirty times the amount of tax stamps removed for reuse, depending on the severity of the violation.

Persons who interfere with the authority's examination of stamp tax shall be subject to the actions provided in the Criminal Code with regard to interference in a public function.

In a case where a document violates two or more provisions provided herein, each violation will be ruled on separately and the resulting penalties will be imposed collectively.

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Subsequent to the imposition of a penalty, taxpayers responsible in cases of violation involving a failure to pay stamp tax or the removal of tax stamps for reuse shall make up the stamp tax required, and taxpayers responsible in cases of violation involving a failure to cancel or nullify tax stamps as required shall make up the cancellation. Where the whereabouts of such taxpayers are unknown, the document user or holder shall be responsible for complying with the preceding provisions.