In this Act, “national currency” means notes or coins issued by the Central Government or its authorized agency in the territory of the Republic of China (Taiwan).
The provisions of this Act apply to those notes and coins issued by the above-described agency before the promulgation of this Act.
A person who, for the purpose to gain, illegally exports silver, gold or any kind of new or old coins shall be imprisoned for life or at least 5 years; in addition thereto, a fine of up to five times of the nominal or market value of the coins may be imposed.
A person who, for the purpose to gain, destroys any kind of new or old coins and illegally exports them shall be subject to the same penalties.
An attempt to commit an offence specified in one of the two preceding paragraphs is also punishable.

A person who, for the purpose 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.

A person who counterfeits or alters any coins or notes with the intention 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.

A person who, for the purpose to gain, does not exchange coins or notes according to the legal exchange rates shall be fined 10 times of the amount of the profit thus obtained.
A person who engages in the money exchange business and charges a fee or commission over 1% of the nominal value of the coins or notes to be exchanged shall be subject to the same penalties.

A person who intentionally damages coins or notes and renders them unusable shall be fined up to 5 times the nominal value of such coins or notes.

If an offense specified in this Act is committed, the silver, gold, any kind of new or old coins, or counterfeit, altered or damaged coins and notes shall be confiscated whether or not they belong to the offender.

This Act shall come into force on the date of promulgation.