Water Act Article 91
Any person who steals, or damages, or by other means, endangers the normal functionalities of structures, devices, or other water work facilities specified under Articles 46 and 51 herein shall be punished with a sentence of imprisonment of no more than five years, detention, or a fine of no more than NT$1,000,000, or a combination thereof.If the damage or theft under the preceding paragraph 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 imprisonment of more than five years and less than 12 years, or fined up to NT$10,000,000, 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 three years and less than 10 years, or fined up to NT$5,000,000, or a combination thereof.Any attempt of the offense under paragraph 1 shall be punished.