The Plant Variety and Plant Seed Act Article 53-1

Any person who imports and/or exports plant seeds, their harvested material, or products processed directly from their harvested material in violation of the prohibition published in accordance with Paragraph 2 of Article 51 shall be sentenced to imprisonment for not more than three years, detention, and/or a fine of more than six hundred thousand New Taiwan Dollars but less than three million New Taiwan Dollars.If the crime set forth in the preceding Paragraph is committed, the plant seeds, their harvested material, or products processed directly from their harvested material in violation shall be confiscated, whether they belong to the offender or not.If a representative of a juridical person, or an agent, employee or other staff of a juridical person or a natural person commits the offense specified in Paragraph 1 of this Article in the course of the execution of business, in addition to the punishment of the perpetrator, a fine specified in Paragraph 1 shall also be imposed on the juridical person or natural person.However, if the representative of a juridical person or the natural person has done the best to prevent the commission of the crime, the juridical person or the natural person shall be exempted from the punishment.