Violation of Paragraph 1 of Article 8 or Articles 12 to 20 herein for failing to affix tax stamps required or affixing insufficient tax stamps shall be subject to a fine at five to fifteen times the tax owed in addition to making up the tax stamps required. 
Late payment of stamp tax in cases where collective payment applies shall be subject to the actions stipulated in Article 20 of the Tax Collection Act; if the payment is more than thirty (30) days in arrears, the case shall be forwarded to the court for enforcement and the violator shall be imposed a fine at one to five times the tax owed, depending on the severity of the violation. 
Violation of Article 4 herein shall be subject to a fine of not more than 1,000 yuan, depending on the severity of the violation.