Archives Act Article 24

Anyone who knows that archives shall not be destroyed but still destroys such records shall be sentenced to fixed term imprisonment of no more than two years, short-term imprisonment; in lieu thereof, or in addition thereto, a fine of less than NT$50,000 may be imposed.In the event that anyone violating the procedure provided in Article 12 to destroy archives, the preceding paragraph shall be applied also.The first paragraph of this Article also applies to anyone who violates Article 13.
中文原文 檔案法第24條
明知不應銷毀之檔案而銷毀者,處二年以下有期徒刑、拘役或科或併科新臺幣五萬元以下罰金。
違反第十二條之銷毀程序而銷毀檔案者,亦同。
違反第十三條之規定者,亦同。

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