(Criminal Punishment for Illegal Occupation)
Anyone cultivating, occupying, or developing, operating or using as in subparagraphs 2 to 5 of the first paragraph of article 8, public or private slopeland, a national or public forest zone, or others' private forest zone, without consent, as a result of which soil and water is lost or facilities for soil and water conservation treatment and maintenance are damaged or destroyed, will be punished with imprisonment between six months and five years and may further be fined not more than NT$600,000; provided, however, that the punishment may be mitigated or even waived where the circumstances are obviously pitiful.
Where the above circumstances result in a disaster, the imprisonment will be increased by half. If death is caused to another, the imprisonment will be between five and twelve years and a fine of not more than NT$1,000,000 may be additionally imposed. Where grave injury is sustained, the imprisonment will be between three and ten years and a fine of not more than NT$800,000 may be additionally imposed.
Anyone committing an offense under the first paragraph out of negligence that results in a disaster will be imprisoned for not more than one year and may be additionally fined not more than NT$600,000.
The offense is punishable even if attempted.
The cultivated objects, work objects, work materials, and machinery and tools used in the event of an offense under this article shall be confiscated, regardless of whether they belong to the offender.

(Civil Penalty and Criminal Liability for Loss Soil and Water)
Anyone violating either of the following will be fined between NT$60,000 and NT$300,000:
1.violating the first paragraph of article 8 by failing to treat and maintain soil and water conservation in accordance with the technical regulations for soil and water conservation, or violating the first paragraph of article 22 by failing to cure within the prescribed time limit or making cure that is inconsistent with Soil and Water Conservation Technical Specifications; or
2.violating any of articles 12 to 14 by failing to first prepare a soil and water conservation plan or to treat and maintain soil and water conservation in accordance with the approved plan, or violating article 23 by failing to cure within the prescribed time limit or making cure that is inconsistent with Soil and Water Conservation Technical Specifications.
Under either of the circumstances described in the preceding paragraph, where no cure is made despite continuous requests for cure within a prescribed time limit or where the cure made is still inconsistent with Soil and Water Conservation Technical Specifications, punishment will be imposed successively until cure is duly made, an order of work suspension will be issued, the facilities and machinery and tools used may be confiscated, and the work objects may be subject to compulsory demolition and removal. The costs required for the above will be shared by the operator, user or owner.
Where soil and water is lost or facilities for soil and water conservation treatment and maintenance are damaged or destroyed under the circumstance described in subparagraph 2 of the first paragraph above, the imprisonment will be between six months and five years and a fine of not more than NT$600,000 may be additionally imposed. If death is caused to another, the imprisonment will be between three and ten years and a fine of not more than NT$800,000 may be additionally imposed. Where grave injury is sustained, the imprisonment will be between one and seven years and a fine of not more than NT$600,000 may be additionally imposed.

(Joint and Several Punishment)
If an offense under article 32 or the third paragraph of article 33 is committed in the course of the performance of business, the perpetrator will be punished in accordance with the relevant provision and, additionally, the legal entity or individual hiring such perpetrator will be fined the fine prescribed in such article.

(Agency to Impose Fines)
All fines mentioned in this Act are to be meted out by the special municipality or county/city regulatory authority.

(Enforcement of Payment of Fine)
Where any of the fines meted out in accordance with this Act is not paid within the time limit prescribed, the case will be referred to court for enforcement.