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.