Soil and water Conservation Act Article 32

Anyone cultivating, occupying, or developing, operating or using as in subparagraphs 2 to 5 of the first paragraph of Article 8, public or private slopeland, a national or public forest zone, or others' private forest zone, without consent, as a result of which soil and water is lost or facilities for soil and water conservation treatment and maintenance are damaged or destroyed, will be punished with imprisonment not less than six months and not more than five years and may further be fined not more than NT$600,000; provided, however, that the punishment may be mitigated or even waived where the circumstances are obviously pitiful.Where the above circumstances result in a disaster, the imprisonment will be increased by half. If death is caused to another, the imprisonment will be not less than five and not more than twelve years and a fine of not more than NT$1,000,000 may be additionally imposed. Where grave injury is sustained, the imprisonment will be not less than three and ten years and not more than a fine of not more than NT$800,000 may be additionally imposed.Anyone committing an offense under the first paragraph out of negligence that results in a disaster will be imprisoned for not more than one year and may be additionally fined not more than NT$600,000.An attempt to commit an offense specified in the first paragraph is punishable.The cultivated objects, work objects, work materials, and machinery and tools used in the event of an offense under this Article shall be confiscated, regardless of whether they belong to the offender.
中文原文 水土保持法第32條
在公有或私人山坡地或國、公有林區或他人私有林區內未經同意擅自墾殖、占用或從事第八條第一項第二款至第五款之開發、經營或使用,致生水土流失或毀損水土保持之處理與維護設施者,處六月以上五年以下有期徒刑,得併科新臺幣六十萬元以下罰金。
但其情節輕微,顯可憫恕者,得減輕或免除其刑。
前項情形致釀成災害者,加重其刑至二分之一;因而致人於死者,處五年以上十二年以下有期徒刑,得併科新臺幣一百萬元以下罰金;致重傷者,處三年以上十年以下有期徒刑,得併科新臺幣八十萬元以下罰金。
因過失犯第一項之罪致釀成災害者,處一年以下有期徒刑,得併科新臺幣六十萬元以下罰金。
第一項未遂犯罰之。
犯本條之罪者,其墾殖物、工作物、施工材料及所使用之機具,不問屬於犯罪行為人與否,沒收之。

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