The Forestry Act Article 42

Whereas publicly and privately held undeveloped mountains and lands shall be classified as forestry lands, the government agency may order the owner to reforest within an assigned time period.If reforestation is not completed within the specified time period, the government agency may execute the order, but the cost of reforestation shall be borne by the obligated party.
中文原文 森林法第42條
公有、私有荒山、荒地編入林業用地者,該管主管機關得指定期限,命所有人造林。
逾前項期限不造林者,主管機關得代執行之;其造林所需費用,由該義務人負擔。

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