Any person who imports and/or exports plant seeds, their harvested material, or products processed directly from their harvested material in violation of the prohibition published in accordance with Paragraph 2 of Article 51 shall be sentenced to imprisonment for not more than three years, detention, and/or a fine of more than six hundred thousand New Taiwan Dollars but less than three million New Taiwan Dollars.
If the crime set forth in the preceding Paragraph is committed, the plant seeds, their harvested material, or products processed directly from their harvested material in violation shall be confiscated, whether they belong to the offender or not.
If a representative of a juridical person, or an agent, employee or other staff of a juridical person or a natural person commits the offense specified in Paragraph 1 of this Article in the course of the execution of business, in addition to the punishment of the perpetrator, a fine specified in Paragraph 1 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.

Any person in any of the following circumstances shall be fined more than one million New Taiwan Dollars but less than five million New Taiwan Dollars:
1. Importing or exporting in violation of the mandatory requirements governing approval under Paragraph 1 of Article 52;
2. Promoting and selling in violation of the requirements under Paragraph 2 of Article 52; or
3. Conducting field testing in violation of the mandatory requirements governing administrative regulations under Paragraph 3 of Article 52.
Any plant illegally imported or exported, promoted, sold, or field-tested as set forth in the preceding Paragraph may be confiscated or destroyed.

Any person who imports and/or exports plant seeds, their harvested material, or products processed directly from their harvested material in violation of the restriction published in accordance with Paragraph 2 of Article 51 shall be fined more than five hundred thousand New Taiwan Dollars but less than two million five hundred thousand New Taiwan Dollars ; such plant seeds, their harvested material, and products processed directly from their harvested material may be confiscated in whole or in part, regardless of who owns them.

Any person in either of the following circumstances shall be fined more than sixty thousand New Taiwan Dollars but less than three hundred thousand New Taiwan Dollars: :
1. Violating the requirements of Paragraph 1 of Article 32 by failing to use the denomination for a variety for which a plant variety right has been obtained, or
2. Violating the requirements of Paragraph 1 of Article 44 by engaging in business operations without prior registration.
When imposing a fine set forth in Subparagraph 2 of the preceding Paragraph, the competent authority may also order an enterprise to cease its business operations. Any enterprise that fails to cease its business operations shall be fined based on the number of months of such violation.

Any enterprise that fails to meet the qualification requirements or facility standards for plant seed enterprises under Paragraph 2 of Article 44 within the time limit for correction as specified by the competent authority under the requirements of Paragraph 1 of Article 50 shall be more than thirty thousand New Taiwan Dollars but less than one hundred fifty thousand New Taiwan Dollars. Any enterprise in serious violation may be ordered to cease all business activities for up to six months.
If a violating enterprise fails to correct its violation within three months after resuming its business operations, the matter may be reported to the higher competent authority for approval of the annulment of the enterprise's registration.

Any person in any of the following circumstances shall be fined more than twenty thousand New Taiwan dollars but less than one hundred thousand New Taiwan dollars:
1. Violating the requirements of Article 46 for unclear, incomplete, or false labeling, or failure to label;
2. Refusing, evading, or obstructing inspectors from conducting inspections as stipulated in Paragraph 1 of Article 50; or
3. Violating the requirements under Paragraph 1 of Article 53.
Article 59 Any enterprise that fails to file an application for an amendment to its registration within the time limit specified by the competent authority under the requirements of Paragraph 2 of Article 45 shall be fined more than ten thousand New Taiwan Dollars but less than fifty thousand New Taiwan Dollars.

Except for fines set forth in Article 54 and Article 55, which shall be imposed by the central competent authority, all other fines under this Act shall be imposed by the special municipality or county/city competent authority.
If a fine imposed according this Act fails to be paid within the prescribed period, it shall be enforced compulsorily in accordance with the law.