The Plant Variety and Plant Seed Act Article 55

Any person who imports and/or exports plant seeds, their harvested material, or products processed directly from their harvested material in violation of the restriction published in accordance with Paragraph 2 of Article 51 shall be fined more than five hundred thousand New Taiwan Dollars but less than two million five hundred thousand New Taiwan Dollars ; such plant seeds, their harvested material, and products processed directly from their harvested material may be confiscated in whole or in part, regardless of who owns them.