Regulations on the Handling of Counterfeit, Altered, and Imitation New Taiwan Dollar Notes and Coins by Financial Institutions Article 3
Where counterfeit（altered）or imitation currency is discovered and there are suspicious circumstances connected with the original holder, or where the financial institution is unable to handle the matter due to the holder’s refusal to allow it to retain the currency, an immediate report shall be made to the local police authority for investigation.
中文原文 金融機構處理偽造變造仿造新臺幣券幣辦法第3條
發現之偽（變）造、仿造券幣，若原持有人情形可疑或不同意金融機構截留致無法處理時，應即報請當地警察機關偵辦。