Plant Protection and Quarantine Act Article 22
Those who illegally import articles in violation of Subparagraph 1, Paragraph 1 of Article 14 or Paragraph 1 of Article 15, shall be sentenced to imprisonment for not more than three years, detention, and/or a fine not more than 150,000 New Taiwan Dollars.The regulated articles, other goods or things, and their packages, containers, and cultivation media thereof in violation of Subparagraph 1, Paragraph 1 of Article 14 or Paragraph 1 of Article 15, regardless the ownership, may be confiscated by the plant quarantine authority before the confiscation judgment determined by the court of the first instance.