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.
中文原文 水下文化資產保存法第37條
有下列行為之一者,處五年以下有期徒刑、拘役或科或併科新臺幣二十萬元以上一千萬元以下罰金:
一、意圖為自己或第三人不法之所有,竊取水下文化資產。
二、毀損水下文化資產保護區或暫時保護區內之水下文化資產。
三、違反第二十條第一項規定,將中華民國所有之水下文化資產運送出境。
四、違反第二十二條第一項規定,未經主管機關核准進行水下文化資產活動。
五、違反第二十二條第四項所定辦法規定,將水下文化資產發掘出水。
前項之未遂犯,罰之。

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