Cultural Heritage Preservation Act Article 107
Anyone who commits any of the following offences shall be fined NT$100,000 to NT$1,000,000:1. Transferring the ownership of a monument and the land of the monument, the land of an archaeological site, a national treasure or a significant antiquity without a prior notice to the competent authority in accordance with Article 32, 55 or 75.2. Discovering a building under Paragraph 1 of Article 33, a possible archaeological site under Paragraph 1 of Article 57, or an ownerless article deserving of the designation of an antiquity under Article 76, without reporting to the competent authority.