The Smuggling Penalty Act Article 3
Offenders of transporting, selling, or concealing contraband as described in the first Paragraph of the preceding Article are subject to a maximum 5-year fixed-term imprisonment, or detention, and/or a maximum fine of 1.5 million New Taiwan Dollars.Persons guilty of attempting to commit the offense as described in the preceding Paragraph are subject to a fine.
中文原文 懲治走私條例第3條
運送、銷售或藏匿前條第一項之走私物品者，處五年以下有期徒刑、拘役或科或併科新臺幣一百五十萬元以下罰金。
前項之未遂犯罰之。
前項之未遂犯罰之。