David Cuevas is a family man who works as a gangland tax collector for high ranking Los Angeles gang members. He makes collections across the city with his partner Creeper making sure people pay up or will see retaliation. An old threat returns to Los Angeles that puts everything David loves in harm’s way.

The movie details the struggle of Iancu Jianu as he’s torn between joining the struggle of the poor peasants from which he came from and being on the other side of the law working for the rich.

Ning Tsai-Shen, a humble tax collector, arrives in a small town to carry out his work. No one is willing to give him shelter for the night, so he ends up in the haunted Lan Ro temple. There, he meets Taoist Swordsman Yen Che-Hsia, and the beautiful Nieh Hsiao-Tsing, with whom he falls in love.