Spatial Planning Act Article 39
If the situation that is described in Paragraph 1, 2 or 3 of the preceding article` occurs and causes accidents, then the offender shall be subject to a prison term of no more than seven years as well as a fine no more than NT$5 million. If deaths happen as a result, then the offender shall be subject to a prison term of no less than five years but no more than 12 years and a fine of no more than NT$10 million. If the offense causes serious injuries, then the offender shall be subject to a prison term of no lessthan three years but no more than ten years as well as a fine of no more than NT$7 million.Any crops, tools, working materials and machines involved in the offenses that are described in the preceding paragraph shall be confiscated, whether it belongs to the offender or not.
中文原文 國土計畫法第39條
有前條第一項、第二項或第三項情形致釀成災害者，處七年以下有期徒刑，得併科新臺幣五百萬元以下罰金；因而致人於死者，處五年以上十二年以下有期徒刑，得併科新臺幣一千萬元以下罰金；致重傷者，處三年以上十年以下有期徒刑，得併科新臺幣七百萬元以下罰金。
犯前項之罪者，其墾殖物、工作物、施工材料及所使用之機具，不問屬於犯罪行為人與否，沒收之。
犯前項之罪者，其墾殖物、工作物、施工材料及所使用之機具，不問屬於犯罪行為人與否，沒收之。