(1) Whosoever for the purpose of deception in legal commerce produces a counterfeit document, falsifies a genuine document or uses a counterfeit or a falsified document, shall be liable to imprisonment not exceeding five years or a fine.

(2) The attempt shall be punishable.

(3) In especially serious cases the penalty shall be imprisonment from six months to ten years. An especially serious case typically occurs if the offender

1.  acts on a commercial basis or as a member of a gang whose purpose is the continued commission of fraud or forgery;

2.  causes major financial loss;

3.  substantially endangers the security of legal commerce through a large number of counterfeit or falsified documents; or

4.  abuses his powers or his position as a public official.

(4) Whosoever commits forgery on a commercial basis as a member of a gang whose purpose is the continued commission of offences under sections 263 to 264 or sections 267 to 269 shall be liable to imprisonment from one to ten years, in less serious cases to imprisonment from six months to five years.