Household Registration Act Article 62

In cases of registration of death and presumption of death, revocation or annulment of household registration, re-issuance, replacement, or national-wide replacement of National ID Cards, the original National ID Cards shall be clipped and collected by the Household Registration Office.Suppose a National ID Card is obtained illegally, falsely used, or faked. In that case, the organization that discovers the fact shall notify the issuing municipalities, counties (and cities) competent authorities and annul the renewal information.
中文原文 戶籍法第62條
因死亡、死亡宣告、廢止戶籍登記、撤銷戶籍、補領、換領或全面換領國民身分證者,原國民身分證由戶政事務所截角後收回。
國民身分證係不法取得、冒用或變造者,發現之機關(構)應函知原發證之直轄市、縣(市)主管機關,註銷製發檔案資料。

English translation for reference only; the Chinese text prevails. Not legal advice.