Postal Act Article 36
Those who counterfeit or alter postal identity cards, international reply coupons or other marks showing payment of postage with the intention of using them shall be subject to a prison term of six months to five years, or in addition thereto a maximum fine of NT$30,000.Those who have used, or collected or delivered the counterfeit or altered articles mentioned in the preceding paragraph with the intention of using them shall be subject to a prison term of no more than three years, or in addition thereto a maximum fine of NT$30,000.Those who attempt to prepare used postage stamps, imprints of stamps or marks that represent postage paid on postcards, aerogrammes, or letter sheets for reuse by applying glue, oil, paste or other chemicals shall be subject to a prison term of no more than one year, detention or a maximum fine of NT$9,000. The same shall apply to those who actually reuse the said items.
中文原文 郵政法第36條
意圖供行使之用，而偽造、變造郵政認知證、國際回信郵票券或其他表示郵資已付符誌者，處六月以上五年以下有期徒刑，得併科新臺幣三萬元以下罰金。
行使前項偽造、變造之物，或意圖供行使之用而收集或交付於人者，處三年以下有期徒刑，得併科新臺幣三萬元以下罰金。
意圖供重複行使之用，而於郵票、明信片及特製郵簡之印花或表示郵資已付符誌之上，塗用膠類、油類、漿類或其他化合物者，處一年以下有期徒刑、拘役或新臺幣九千元以下罰金。
其行使之者，亦同。
行使前項偽造、變造之物，或意圖供行使之用而收集或交付於人者，處三年以下有期徒刑，得併科新臺幣三萬元以下罰金。
意圖供重複行使之用，而於郵票、明信片及特製郵簡之印花或表示郵資已付符誌之上，塗用膠類、油類、漿類或其他化合物者，處一年以下有期徒刑、拘役或新臺幣九千元以下罰金。
其行使之者，亦同。