1. Punishment with imprisonment for eight to twelve years and a fine of one to ten times the face value of the currency will be given to:
1. Anyone who alters currency or manufactures counterfeit currency.
2. Anyone who exports counterfeit or altered currency or imports it into Spain or any other Member State of the European Union.
3. Anyone who transports, sells, or distributes counterfeit or altered currency with knowledge of its falsity.
2. If the counterfeit currency is put into circulation, the penalty shall be imposed in its upper half.
The possession, receipt, or acquisition of counterfeit currency for its issuance, distribution, or circulation shall be punished with a penalty reduced by one or two degrees, depending on the value of the currency and the degree of collusion with the counterfeiter, alterer, importer, or exporter.
3. Anyone who, having received counterfeit currency in good faith, sells or distributes it after becoming aware of its falsity shall be punished with imprisonment for three to six months or a fine of six to twenty-four months. However, if the apparent value of the currency does not exceed 400 euros, a fine of one to three months shall be imposed.
4. If the offender belongs to a company, organization, or association, even one of a temporary nature, that engages in these activities, the judge or court may impose one or more of the consequences provided for in Article 129 of this Code.
5. When, in accordance with the provisions of Article 31 bis, a legal entity is responsible for the aforementioned offenses, it shall be subject to a fine of three to ten times the apparent value of the currency. Subject to the rules established in Article 66 bis, judges and courts may also impose the penalties set forth in subparagraphs b) through g) of paragraph 7 of Article 33.