Act on Wildlife Conservation Article 52

In the case of a conviction under Article 40, Article 41, Article 42, or Article 43, Paragraph 3, the seized Protected Wildlife and their products, as well as the hunting devices, drugs, equipment, structures, construction materials, and machinery used in the offense, may be confiscated, regardless of whether they belong to the offender.For violations of this Act other than those specified in the preceding paragraph, the seized wildlife and their products, as well as the hunting devices, drugs, equipment, structures, construction materials, and machinery used in the violation, may be forfeited regardless of ownership.When necessary, the competent authority may publicly release, repatriate, preserve, or destroy the forfeited items mentioned in the preceding paragraph. The costs incurred may be collected from the violator.Customs or other enforcement agencies may entrust the competent authority to handle the confiscated or processed Protected Wildlife and their products in accordance with the preceding paragraph.
中文原文 野生動物保育法第52條
犯第四十條、第四十一條、第四十二條或第四十三條第三項之罪,查獲之保育類野生動物與其產製品及供犯罪所用之獵具、藥品、器具、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,得沒收之。
違反本法之規定,除前項規定者外,查獲之野生動物與其產製品及供違規所用之獵具、藥品、器具、工作物、施工材料及所使用之機具,不問屬於何人所有,得沒入之。
前項經沒入之物,必要時,主管機關得公開放生、遣返、典藏或銷毀之。
其所需費用,得向違規之行為人收取。
海關或其他查緝機關,對於依法沒入或處理之保育類野生動物及其產製品,得委由主管機關依前項規定處理。

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