Act for the Development of Tourism Article 62

Those who damage famous landmarks, natural resources or tourist facilities in tourism locations or designated scenic areas shall be fined by the competent authorities for the related matters up to NT$500,000. The competent authorities may order the offender to recover the damaged objects to the original state or compensate for the restoration costs. Should the damage be irreparable, the competent authority for the related matters may impose an additional fine up to NT$5 million.In the event that tourists enter natural and cultural ecology scenic areas without first applying for accompanying professional guides under applicable regulations, the competent authority for the related matters may impose upon the offenders a fine up to NT$30,000.
中文原文 發展觀光條例第62條
損壞觀光地區或風景特定區之名勝、自然資源或觀光設施者,有關目的事業主管機關得處行為人新臺幣五十萬元以下罰鍰,並責令回復原狀或償還修復費用。
其無法回復原狀者,有關目的事業主管機關得再處行為人新臺幣五百萬元以下罰鍰。
旅客進入自然人文生態景觀區未依規定申請專業導覽人員陪同進入者,有關目的事業主管機關得處行為人新臺幣三萬元以下罰鍰。

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