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.
中文原文 水利法第91條
以竊取、毀壞或其他非法方法危害第四十六條、第五十一條之建造物或其器材或其他水利設備之功能正常運作者,處五年以下有期徒刑、拘役或科或併科新臺幣一百萬元以下罰金。
前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,得併科新臺幣五百萬元以下罰金。
第一項之未遂犯罰之。

English translation for reference only; the Chinese text prevails. Not legal advice.