Underwater Cultural Heritage Preservation Act Article 37
Any person who commits any of the following offenses shall be liable to imprisonment for up to five years, detention, and/or a fine of NT$200,000 to NT$10,000,000:1.theft of underwater cultural heritage with an intention to possess for his own or for a third person.2.damage of underwater cultural heritage within the underwater cultural heritage protection zone or temporary protection zone.3.conveyance of underwater cultural heritage which belongs to the Republic of China out of the country in violation of paragraph 1, Article 20.4.undertaking underwater cultural heritage activities without prior approval of the competent authority in violation of paragraph 1, Article 22.5.excavating underwater cultural heritage out of the water in violation of the regulations provided in paragraph 4, Article 22.Any attempted offences prescribed in the preceding paragraph, shall be still liable to the same penalty.