Water Act Article 91-3
Any person who steals, or damages, or by other means, endangers the normal functionalities of the main facilities or equipment of flood control, drainage, reservoir, and water conveying structures related to public safety herein shall be punished with a sentence of imprisonment of more than one year and less than seven years, or fined up to NT$10,000,000, or a combination thereof.Any person who commits the offense specified in the preceding paragraph with the intention of endangering national security or social stability shall be punished with a sentence of imprisonment of more than three years and less than 10 years, or fined up to NT$50,000,000, or a combination thereof.If the damage or theft under the preceding two paragraphs causes disasters, the punishment of the offender shall be increased by a half. If the aforesaid act causes the death of others, the offender shall be punished with a sentence of life imprisonment or imprisonment of more than seven years, or fined up to NT$100,000,000, or a combination thereof. If the act leads to severe injury of others, the offender shall be punished with a sentence of imprisonment of more than five years and less than 12 years, or fined up to NT$80,000,000, or a combination thereof.Any attempt of the offenses under paragraph 1 and paragraph 2 shall be punished.For the main facilities and equipment of flood control, drainage, reservoir, and water conveying structures related to public safety specified in paragraph 1, the central authority-in-charge shall discuss with the authority-in-charge of relevant industry to determine and announce the safety assessment undertaken based on the scale, flow rate and locations of the flood control, drainage, reservoir, and water conveying structures, and the impact that these structures have on people's life, health, and property safety, and the economy and industry. The same shall apply for amendments made.
中文原文 水利法第91-3條
以竊取、毀壞或其他非法方法危害與公共安全有關之防水、洩水、蓄水、引水建造物主要設施或設備之功能正常運作者，處一年以上七年以下有期徒刑，得併科新臺幣一千萬元以下罰金。
意圖危害國家安全或社會安定，而犯前項之罪者，處三年以上十年以下有期徒刑，得併科新臺幣五千萬元以下罰金。
前二項情形致釀成災害者，加重其刑至二分之一；因而致人於死者，處無期徒刑或七年以上有期徒刑，得併科新臺幣一億元以下罰金；致重傷者，處五年以上十二年以下有期徒刑，得併科新臺幣八千萬元以下罰金。
第一項及第二項之未遂犯罰之。
第一項所定與公共安全有關之防水、洩水、蓄水、引水建造物之主要設施、設備，由中央主管機關會商相關目的事業主管機關，衡酌應辦理安全評估之防水、洩水、蓄水、引水建造物規模、通過流量、所在地區、影響民眾生命、身體、財產安全程度及影響經濟產業程度等因素公告之；其異動時，亦同。
意圖危害國家安全或社會安定，而犯前項之罪者，處三年以上十年以下有期徒刑，得併科新臺幣五千萬元以下罰金。
前二項情形致釀成災害者，加重其刑至二分之一；因而致人於死者，處無期徒刑或七年以上有期徒刑，得併科新臺幣一億元以下罰金；致重傷者，處五年以上十二年以下有期徒刑，得併科新臺幣八千萬元以下罰金。
第一項及第二項之未遂犯罰之。
第一項所定與公共安全有關之防水、洩水、蓄水、引水建造物之主要設施、設備，由中央主管機關會商相關目的事業主管機關，衡酌應辦理安全評估之防水、洩水、蓄水、引水建造物規模、通過流量、所在地區、影響民眾生命、身體、財產安全程度及影響經濟產業程度等因素公告之；其異動時，亦同。