Fisheries Act Article 68

In addition to the punishments imposed pursuant to Article 64 and Article 65, subparagraph (1) to (3), (6) to (8), the concerned catch caught/harvested or transported or the fishing gear(s) involved may also be forfeited, regardless of the ownership. In case the whole or part of such catch or fishing gear(s) cannot be forfeited, the value of such catch or fishing gear(s) shall be collected.
中文原文 漁業法第68條
依第六十四條、第六十五條第一款至第三款、第六款至第八款所為之處罰,其採捕或載運之漁獲物或漁具,不問屬何人所有,得沒入之。
如全部或一部不能沒入時,追徵其價額。

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