Those who steal primary forest products or forest by-products shall be liable to at least six months but no more than five years of imprisonment; in addition thereto, a penalty fine of at least three hundred thousand New Taiwan Dollars (NT$300,000) but no more than three million New Taiwan Dollars (NT $3,000,000).
Those who receive, transport, hoard, buy or use the aforementioned stolen properties as a medium shall be liable to imprisonment of at least six months but no more than five years; in addition thereto, a penalty fine of at least three hundred thousand New Taiwan Dollars (NT$300,000) but no more than three million New Taiwan Dollars (NT$3,000,000) shall be imposed.
If the offenses stipulated in the two previous Paragraphs are committed on primary forest products that are regarded as precious wood with high economic or ecological value as announced by the central competent authority, the penalty shall be increased by one half.
Those who attempt to commit offenses stipulated in Paragraph 1 and Paragraph 2 shall be punishable by the Act.

For unauthorized development or occupation of forest or forestland, the offender shall be liable to six months to five years of imprisonment; in addition thereto, a penalty fine of up to six hundred thousand New Taiwan Dollars (NT$600,000) may be imposed.
When the offenses listed above lead to disaster, the punitive term shall be increased by one half. Those who commit offenses that result in death shall be liable to imprisonment for at least five years but not more than twelve years; in additional thereto, a penalty fine of up to one million New Taiwan Dollars (NT$1,000,000) may be imposed. Perpetrators of offenses that result in serious injuries shall be liable to at least three years but not more than ten years of imprisonment; in addition thereto, a penalty fine of up to eight hundred thousand New Taiwan Dollars (NT$800,000) may be imposed.
For offenses of Paragraph 1 involving a conservation forest, the penalty may be increased by one half.
Should the offenses in Paragraph 1 result from negligence, and lead to disaster, the responsible party shall be liable to no more than one year of imprisonment; in addition thereto, a penalty fine of no more than six hundred thousand New Taiwan Dollars (NT$600,000) may be imposed.
Those who attempt to commit offenses stipulated in Paragraph 1 shall be punishable by the Act.
For offenses stipulated herein, articles used for the commitment of or preparation for the offense or articles derived from or acquired through the commitment of an offense shall be seized whether they belong to the offender or not.

Those who violate Paragraph 1 and Paragraph 2 of Article 50 and are involved in the circumstances listed below shall be liable to imprisonment for at least one year but not more than seven years; in addition thereto, a penalty fine of at least one million New Taiwan Dollars (NT$1,000,000) but no more than twenty million New Taiwan Dollars (NT$20,000,000) shall be imposed:
1. Offenses committed in a conservation forest.
2. Offenses committed by an individual obligated to protect the forest according to a consignment to an organization or other contract agreement.
3. Offenses committed while exercising the right to harvest forest materials.
4. Offenses by more than two conspirators or the employment of other individuals therefor.
5. Using stolen goods as raw materials for producing charcoal, turpentine or other products, or for cultivating mushrooms.
6. Those who use livestock, vessels, vehicles or other equipment for transporting stolen forest products.
7. Those who excavate, destroy, incinerate or hide roots to cover up traces of crime.
8. Those who use stolen forest yields as fuel, for mining of minerals, refining lime, or for manufacturing bricks, tiles and/or other articles.
9. The felling, sawing, or excavating of living trees or other actions that damage trees growth.
Those who attempt any of the above shall be subjected to penalty.
Those who violate Paragraph 1 by stealing primary forest products shall be liable to a penalty that is 50% higher if the stolen product is precious wood. This may be commuted to a penalty fine of ten- to twenty-fold the value of the stolen property.
The aforementioned precious wood refers to species of trees with high economic or ecological value as defined by central competent authorities.
For offenses stipulated herein, articles used for the commitment of or preparation for the offense or articles derived from or acquired through the commitment of an offense shall be seized whether they belong to the offender or not.
Violators or suspects of offenses listed in Article 50 and this Articl may have their penalties reduced or may be exempted from penalties if during the investigation process, they provide statements on probandum highly related to the offense or evidence against other principal offenders or accomplices that enable prosecutors to prosecute the other principal offenders or accomplices involved in the offence, only with the permission of prosecutors.

Anyone who sets fire to another’s forest shall be liable to from three years to ten years of imprisonment.
Anyone who sets fire to his or her own forest shall be liable to no more than two years of imprisonment or labor in confinement. This sentence may be commuted to a penalty fine of no more than three hundred thousand New Taiwan Dollars (NT$300,000). Should the fire destroy another’s forest, the perpetrator shall be liable to from one year to five years of imprisonment.
Anyone whose accidental fire destroys another’s forest shall be liable to no more than two years of imprisonment or labor in confinement. This sentence may be commuted to a penalty fine of no more than three hundred thousand New Taiwan Dollars (NT$300,000).
Anyone whose accidental fire destroys his or her own forest and, as a consequence, destroys another’s forest, shall be liable to no more than one year of imprisonment or labor in confinement. This sentence may be commuted to a penalty fine of no more than one hundred and eighty thousand New Taiwan Dollars (NT$180,000).
Anyone who attempts any of the above shall be subject to penalty.

In case of destruction, or damage to a conservation forest sufficient to entail injury to the public or others, the offender shall be liable to no more than three years of imprisonment or labor in confinement. This sentence may be commuted to a penalty fine of no more than three hundred thousand New Taiwan Dollars (NT$300,000),

Anyone who undertakes unauthorized land development or occupation of another’s forest or forestland shall be held liable to compensate damages sustained by the injured party.

Anyone who violates Articles 9, 34, 36, 38-3, or Paragraph 1 of Article 45 shall be liable to pay a fine of more than one hundred and twenty thousand New Taiwan Dollars (NT$120,000) but less than six hundred thousand New Taiwan Dollars (NT$600,000).

Anyone committing any of the following shall be liable to a penalty fine of from sixty thousand New Taiwan Dollars (NT$60,000) to three hundred thousand New Taiwan Dollars (NT$300,000):
1. Violation of Article 6, paragraph two; Article 18; Article 30, paragraph one; Articles 40 and 43;
2. Failure of the forest owner or party of interest to comply with the government agency’s order to complete reforestation and necessary conservation measures within the assigned period according to Article 21;
3. Failure of the forest owner to take actions necessary for elimination or prevention as stipulated by Article 38;
4. Refusal of a forest product harvester to accept supervision during the harvest period by an adviser assigned by the administrative authority;
5. Moving, destroying or damaging signs placed in the forest by another party.

The following conduct in a forest recreation area or Nature Reserve, without permission from the government agency, is subject to a penalty fine of at least fifty thousand New Taiwan Dollars (NT$50,000) and no more than two hundred thousand New Taiwan Dollars (NT$200,000):
1. Putting up advertising, signs or other objects with this purpose;
2. Collecting specimens;
3. Incinerating grass or trees;
4. Filling up, diverting or expanding a waterway or water surface;
5. Operating transportation for passengers goods.
6. Driving vehicles that adversely affect the forest environment.

For any of the following, the offender shall be liable to a penalty fine from one thousand New Taiwan Dollars (NT$1,000) to sixty thousand New Taiwan Dollars (NT$60,000):
1. Failure to register as stipulated in paragraph one, Article 39, and continued failure to do so after notification;
2. Having committed any of the following in a forest recreation area or Nature Reserve:
(1) Pick flowers or snap tree branches, or engrave text or graphics on trees, rocks, signs, display plaques or other objects fixed on the land;
(2) Unauthorized peddling;
(3) Spit, or dispose of fruit, paper or other wastes indiscreetly;
(4) Pollute the ground surface, walls, pillars and beams, water body or air, or produce loud or disturbing sounds.
3. Harass or destroy wildlife, nests or dens in a Nature Reserve.
4. Entering a Nature Reserve without permission.
Owing to their traditional living needs and activities, aboriginal people are not bound by the above regulations.

The penalty fines regulated by this Act shall be exercised by the government agency. Any and all fines imposed according to this Act that are not paid within the assigned period shall be moved to court for forcible execution.