Civil Aviation Act Article 105

Any person making a false report to a government official, to the staff of a civil air transport enterprise, or the staff of an activity association alleging a threat to aviation safety or aviation facilities without naming or identifying the violator or offender, or disseminating false information such as to jeopardizes the flight safety, shall be subject to imprisonment up to3 years, detention or a fine up to NT$1,000,000.Any person committing the crime stated in the preceding paragraph and consequently causing real danger to flight safety shall be subject to imprisonment from 3 to 10 years; for causing damage to an aircraft or casualties is subject to imprisonment for life or over 5 years.
中文原文 民用航空法第105條
未指定犯人向公務員、民用航空事業或活動團體之人員誣告犯危害飛航安全或設施,或散布危害飛航安全之不實訊息者,處三年以下有期徒刑、拘役或新臺幣一百萬元以下罰金。
犯前項之罪,因而致生飛航安全危險者,處三年以上十年以下有期徒刑;致航空器毀損或人員傷亡者,處無期徒刑或五年以上有期徒刑。

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