Stamp Tax Act Article 24

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.
中文原文 印花稅法第24條
違反第十條之規定者,按情節輕重,照未經註銷或註銷不合規定之印花稅票數額,處五倍至十倍罰鍰。
違反第十一條之規定者,按情節輕重,照所揭下重用之印花稅票數額,處二十倍至三十倍罰鍰。

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