The Forestry Act Article 51

For unauthorized development or occupation of forest or forestland, the offender shall be subject to six months to five years of imprisonment; in addition thereto, a penalty fine of up to six hundred thousand New Taiwan Dollars (NT$600,000) may be imposed.When the offenses listed above lead to disaster, the punitive term shall be increased by one half. Those who commit offenses that result in death shall be subject to imprisonment for at least five years but not more than twelve years; in additional thereto, a penalty fine of up to one million New Taiwan Dollars (NT$1,000,000) may be imposed. Perpetrators of offenses that result in serious injuries shall be subject to at least three years but not more than ten years of imprisonment; in addition thereto, a penalty fine of up to eight hundred thousand New Taiwan Dollars (NT$800,000) may be imposed.For offenses of Paragraph 1 involving a protection forest, the penalty may be increased by one half.Should the offenses in Paragraph 1 result from negligence, and lead to disaster, the responsible party shall be subject to no more than one year of imprisonment; in addition thereto, a penalty fine of up to six hundred thousand New Taiwan Dollars (NT$600,000) may be imposed.Those who attempt to commit the offenses stipulated in Paragraph 1 shall be punishable by this Act.For offenses stipulated herein, articles used for the commitment of or preparation for the offense or articles derived from or acquired through the commitment of an offense shall be seized whether they belong to the offender or not.