The Plant Variety and Plant Seed Act Article 54

Any person in any of the following circumstances shall be fined more than one million New Taiwan Dollars but less than five million New Taiwan Dollars:1. Importing or exporting in violation of the mandatory requirements governing approval under Paragraph 1 of Article 52;2. Promoting and selling in violation of the requirements under Paragraph 2 of Article 52; or3. Conducting field testing in violation of the mandatory requirements governing administrative regulations under Paragraph 3 of Article 52.Any plant illegally imported or exported, promoted, sold, or field-tested as set forth in the preceding Paragraph may be confiscated or destroyed.
中文原文 植物品種及種苗法第54條
有下列情事之一者,處新臺幣一百萬元以上五百萬元以下罰鍰:
一、違反依第五十二條第一項所定許可辦法之強制規定,而輸入或輸出。
二、違反第五十二條第二項規定逕行推廣或銷售者。
三、違反依第五十二條第三項所定管理辦法之強制規定,而進行田間試驗。
前項非法輸入、輸出、推廣、銷售或田間試驗之植物,得沒入銷毀之。

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