Any person who commits any of the following offenses shall be liable to imprisonment for up to five years, detention, and/or a fine of NT$200,000 to NT$10,000,000:
1. theft of underwater cultural heritage with an intention to possess for his own or for a third person.
2. damage of underwater cultural heritage within the underwater cultural heritage protection zone or temporary protection zone.
3. conveyance of underwater cultural heritage which belongs to the Republic of China out of the country in violation of paragraph 1, Article 20.
4. undertaking underwater cultural heritage activities without prior approval of the competent authority in violation of paragraph 1, Article 22.
5. excavating underwater cultural heritage out of the water in violation of the regulations provided in paragraph 4, Article 22.
Any attempted offences prescribed in the preceding paragraph, shall be liable to the same penalty.

The representative of a juridical person, the agent, employee, or other staff of a juridical person or an individual, violates the first or second paragraph of the preceding Article within the capacity of his/her duty shall be punished under the preceding Article. In addition, the juridical person or the individual shall also be subject to the fine prescribed therein.

Any one who commits any of the following offenses shall be liable to a fine of NT$100,000 to NT$500,000:
1. conveying, possessing, displaying or selling underwater cultural heritage in violation of paragraph 1, Article 20.
2. undertaking underwater cultural heritage activities without applying for approval from the competent authority in accordance with paragraph 1, Article 22, exceeding the scope of an approval, or acting in a way that is inconsistent with the plan approved by the competent authority.
3. discovering underwater cultural heritage or suspected underwater cultural heritage, and then continuously undertaking activities affecting the underwater cultural heritage or suspected underwater cultural heritage which are detrimental to the completeness of the site in violation of paragraph 1, Article 13.
4. violating paragraph 2, Article 31 or paragraph 4, Article 13 applicable mutatis mutandis to paragraph 2, Article 31.
Any person who commits an offense under the second, third, or fourth subparagraph referred to in the preceding paragraph, shall be fined if such violation is not rectified, or not rectified within the time prescribed for each order issued by the competent authority, until such rectification is fulfilled.

Any one who commits any of the following offenses shall be liable to a fine of NT$30,000 to NT$150,000:
1. failing to report to the competent authority promptly when discovering a suspected underwater cultural heritage or failing to deliver a suspected underwater cultural heritage promptly which is out of the water to the competent authority in violation of paragraphs 1 or 2, Article 13.
2. evading, interfering with, or refusing inspection in violation of paragraph 1 of Article 25.
3. entering an underwater cultural heritage protection zone or temporary underwater cultural heritage protection zone without the approval of the competent authority in violation of paragraph 1, Article 31 or paragraph 4, Article 13 applicable mutatis mutandis to paragraph 1, Article 31.