Penal Act of Offenses Against National Currency Article 5

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.
中文原文 妨害國幣懲治條例第5條
故意損毀幣券,致不堪行使者,處所損毀幣額五倍以下罰金。

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