Sand and gravel excavation without permission shall be subjected to a fine more than NT$ 1,000,000 and under NT$ 5,000,000. The Municipal Governments or County (City) Governments shall give deadline for arranging restoration and removal of equipment; failing designated deadline is subject to continuous daily fine of more than NT$ 100,000 and under NT$ 1,000,000 till the compliance, and the facility or machinery shall be confiscated. When necessary, the Municipal Governments or County (City) Governments may perform in subrogation and remove the facilities, and the cost will charge the illegal sand and gravel excavation party.
Sand and gravel excavation without permission by using vessels or other machinery equipment in the following areas shall be sentenced to imprisonment for not less than one year but not more than seven years; in addition thereto, a fine of not more than NT$ 100,000,000 may be imposed.
1.The internal waters (excluding inland waters) and the territorial sea of the Republic of China.
2.The restricted or prohibited waters in the Kinmen (including the Dongding and the Wuqiu), the Matsu (including the Dongyin and the Liangdao), and the Nansha Islands announced in accordance with Paragraph 2 of Article 29 of Act Governing Relations between the People of the Taiwan Area and the Mainland Area.
The vessels or other machinery equipment used in committing an offense set forth in the preceding paragraph shall be confiscated, regardless of whether they belong to the offender. Those which have been finally adjudicated to be confiscated, may, in light of the particular circumstance of each case, be auctioned or sold, or be disposed of in one of the following ways on a special case-by-case basis after approval:
1.Preservation for public use without compensation.
2.Obsoletion.
3.Taking other appropriate measures.

Failing to comply with the order to suspend working in completely or in partly as given by the Municipal Governments or County (City) Governments shall be subjected to a fine more than NT$ 1,000,000 and under NT$ 5,000,000.

Sand and gravel excavation party failed performing restoration in accordance with Article 26 or 27 shall be subjected to a fine more than NT$ 500,000 and under NT$ 2,500,000 and shall be performed restoration within a specified period. Failing or incomplete restoration within the specified period may be fined continuously, and when necessary, the Municipal Governments or County (City) Governments may perform in subrogation and remove the facilities, and the cost will charge the illegal excavation party.

With one of the following situation shall be subjected to a fine more than NT$ 500,000 and under NT$ 2,500,000.
1. Failing in excavation sand and gravel, implementing soil and water conservation, environment protection, restoration and hazard prevention in accordance with the Sand and Gravel Excavation Plan as specified under Article 20.
2. Failing in undertaking safety measure or providing design, management and maintenance of safety measure as specified under Article 30.
Violating the above requirements led to disaster or impact environment, the government authorities shall not be accepted any and all application for Sand and Gravel Excavation Permit by the same excavation party.

With one of the following defects shall be subjected to a fine more than NT$ 200,000 and under NT$ 1,000,000.
1. Failing in reporting to the Municipal or County (City) Governments in accordance with Para. 1, Article 31 at the occurrence of disaster in sand and gravel excavation field.
2. Refusing, evading or interfering the inspection as specified under Para. 1, Article 34.

With one of the following defects shall be subjected to a fine more than NT$ 3,000 and under NT$ 300,000.
1. Failing in reporting excavation and selling quantity in accordance with Para. 1, Article 32.
2. Failure of responsible person of sand and gravel excavation field in issuing triplicate shipping orders in accordance with Paragraph 1, Article 35.
3. Failure of carrier in bringing triplicate shipping orders in accordance with Paragraph 1, Article 35.
4. Failure of responsible person of sand and gravel excavation field to load the sand and gravel in purpose built vehicle or truck for transporting out of excavation field in accordance with Paragraph 2, Article 35.

Sand and gravel excavation party receiving benefit in violating the provisions of the Act in excess of the maximum fine is subject to added fine within the scope of such benefit, without being limited by the maximum amount of fine specified.

Cases violating the Act, which involves criminal charge shall be handled to judicial institute.

The penalty for violation of the Act shall be imposed by the Municipal Governments or County (City) Governments, except otherwise provided in the Act.

Failure to pay the fine imposed pursuant to the Act within the set deadline shall be referred to the court for compulsory execution.