Those who illegally import articles in violation of Subparagraph 1, Paragraph 1 of Article 14 or Paragraph 1 of Article 15, shall be sentenced to imprisonment for not more than three years, detention, and/or a fine not more than 150,000 New Taiwan Dollars.
The regulated articles, other goods or things, and their packages, containers, and cultivation media thereof in violation of Subparagraph 1, Paragraph 1 of Article 14 or Paragraph 1 of Article 15, regardless the ownership, may be confiscated by the plant quarantine authority before the confiscation judgment determined by the court of the first instance.

If the representative of a juridical person, or the agent, employee, or other staff of a juridical person or natural person commits the offense under Paragraph 1 of the preceding Article in the course of the execution of business, in addition to the punishment of the perpetrator, a fine specified in Paragraph 1 of the preceding Article shall also be imposed on the juridical person or natural person. However, if the representative of a juridical person or the natural person has done the best to prevent the commission of the crime, the juridical person or the natural person shall be exempted from the punishment.

If any of the following situations occur, a fine of more than 30,000 New Taiwan Dollars but less than 50,000 New Taiwan Dollars shall be imposed:
1. Violating Paragraph 2 of Article 9 by selling or relocating the plants.
2. Violating the order of restriction or prohibition under Paragraph 1 of Article 10.
3. Violating any measures mentioned in Subparagraphs 1 to 3, Paragraph 1 of Article 11.
4. Violating Paragraph 3 of Article 14 or Paragraph 3 of Article 15 by sharing the regulated articles without the approval of the central competent authority, or violating the related regulations for the declaration, safety control measures, treatments and the production and retaining of usage records, reports or monographs stipulated in Paragraph 3 of Article 14 or Paragraph 4 of Article 15.
5. Violating the related regulations of the procedure of post-entry quarantine and the requirements for the establishment of quarantine sites stipulated in Paragraph 5 of Article 14.
6. Importer(s) or their agents of the related articles who violate Paragraph 1 of Article 17, by not applying for quarantine, or unwrapping or moving the regulated articles before the completion of quarantine inspection; the recipients of postal mails who violate the Paragraph 4 of Article 17 by not applying to plant quarantine authority for the quarantine.
7. Owners or managers of vehicles, vessels, or aircraft who violate Article 19-2 by bringing the residues of plants or plant products onto land.
If penalty is carried out pursuant to Subparagraphs 1 to 3 of the preceding Paragraph, the plants, plant products, pests, soils, and the packages, containers, and cultivation media thereof shall be removed or destroyed within a prescribed time limit. If the said articles are not removed or destroyed within the time limit, the special municipal or county (city) competent authority shall act to remove or destroy the said articles, and the cost for such actions shall be borne by the owners or management personnel.
If penalty is carried out pursuant to Subparagraphs 4 to 6 of Paragraph 1, the regulated articles and the packages, containers, cultivation media may be disinfected, destroyed, or treated directly by the plant quarantine authority or commissioned organizations as deemed necessary, and the cost for such actions shall be borne by the owners or management personnel.
If penalty is carried out pursuant to Subparagraph 7 of Paragraph 1, the plants or plant products shall be destroyed by the plant quarantine authority or commissioned organization, and the cost for such actions shall be borne by the owners or management personnel.

If any of the following situations occur, a fine of more than 10,000 New Taiwan Dollars but less than 50,000 New Taiwan Dollars shall be imposed:
1. Evading, obstructing, or refusing the execution of duties performed by plant protection or quarantine officers pursuant to Article 5 without an appropriate reason.
2. Violating Paragraph 1 of Article 8-1 and failing to conduct control measures pursuant to the notice or announcement made by the special municipal or county (city) competent authority.
3. Failing to report the pest status as required under Paragraph 2 of Article 8-1 without appropriate reason.
4. Evading, obstructing, or refusing the inspection of specific plant diseases and pests by the central competent authority pursuant to Paragraph 1 of Article 9 without an appropriate reason.
5. Owners or managers of the plants or plant products failing to conduct joint control measures prescribed by the central competent authority pursuant to Subparagraph 4, Paragraph 1 of Article 11.
6. Violating the requirements under Subparagraph 5, Paragraph 1 of Article 11 by moving out the plants or plant products which are not inspected or inspected but found not to be in compliance with relevant regulations.
If penalty is carried out pursuant to Subparagraph 2 of the preceding Paragraph, the special municipal or county (city) competent authority may order the violators to improve within a prescribed time limit as deemed necessary. Those who fail to improve within the time limit will be successively punished. For the owners or the management personnel of the plants or plant products who had been successively punished without improvement, the special municipal or county (city) competent authority may control the pest risk of the plants or plant products on behalf of the violators as deemed necessary, and the cost for such actions shall be borne by the owners or management personnel.

Passengers or personnel of vehicles, vessels or aircraft who fail to apply for a quarantine in accordance with Paragraph 2 of Article 17 shall be subject to a fine more than 3,000 New Taiwan Dollars but less than 15,000 New Taiwan Dollars.

The punishment for violators who fail to apply quarantine by not complying with Subparagraph 6, Paragraph 1 of Article 24 or the preceding Article may be reduced or exempted, if the circumstances are minor.
The standards for determining the reduction or exemption of the Paragraph are to be prescribed by the central competent authority.

The fines stipulated in this Act shall be imposed by the special municipal or county (city) competent authority or the plant quarantine authority.