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.
中文原文 植物防疫檢疫法第22條
違反第十四條第一項第一款或第十五條第一項規定,擅自輸入者,處三年以下有期徒刑、拘役或科或併科新臺幣十五萬元以下罰金。
違反第十四條第一項第一款或第十五條第一項規定之檢疫物或物品及其包裝、容器、栽培介質,不問屬於何人所有,植物檢疫機關得於第一審法院宣告沒收前,逕予沒入。

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