Civil Aviation Act Article 118-1

In the event that the owner or operator of the drone commits any of the following, CAA shall revoke the operator certificate thereof and impose a fine from NT$300,000 to NT$1,500,000, and may confiscate the drone:1)Violation of Article 99-13, paragraph 1, for flight activities within the prohibited area and restricted area, and at a certain distance from the outer boundary of an airport or airfield;2)Violation of Article 99-14, paragraph 1, item 1), for flight altitude exceeding 400 feet above the ground level or sea level.
中文原文 民用航空法第118-1條
遙控無人機之所有人或操作人有下列情事之一者,由民航局廢止其操作證,並處新臺幣三十萬元以上一百五十萬元以下罰鍰,並得沒入遙控無人機:
一、違反第九十九條之十三第一項規定,於禁航區、限航區及航空站或飛行場四周之一定距離範圍內從事飛航活動。
二、違反第九十九條之十四第一項第一款規定,逾距地面或水面高度四百呎從事飛航活動。

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