The Forestry Act Article 50

Those who steal primary forest products or forest by-products shall be subject to at least six months but no more than five years of imprisonment; in addition thereto, a penalty fine of at least three hundred thousand New Taiwan Dollars (NT$300,000) but no more than six million New Taiwan Dollars (NT $6,000,000) shall be imposed.Those who receive, transport, hoard, buy or use the aforementioned stolen properties as an intermediary shall be subject to imprisonment of at least six months but no more than five years; in addition thereto, a penalty fine of at least three hundred thousand New Taiwan Dollars (NT$300,000) but no more than three million New Taiwan Dollars (NT$3,000,000) shall be imposed.If the offenses stipulated in the two previous Paragraphs are committed on primary forest products that are regarded as precious wood with high economic or ecological value as announced by the central competent authority, the penalty shall be increased by one half.Those who attempt to commit the offenses stipulated in Paragraph 1 and Paragraph 2 shall be punishable by this Act.