Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 88

Any person who violates the provisions of Article 37 shall be punished with an administrative fine of not less than forty thousand but not more than two hundred thousand New Taiwan Dollars.Any publication, motion picture, video program, or radio or television program referred to in the preceding paragraph, irrespective of who owns it, shall be confiscated.
中文原文 臺灣地區與大陸地區人民關係條例第88條
違反第三十七條規定者,處新臺幣四萬元以上二十萬元以下罰鍰。
前項出版品、電影片、錄影節目或廣播電視節目,不問屬於何人所有,沒入之。

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