Criminal Code of the Republic of China Article 249Jan. 15, 2020

A person who digs out a grave and damages, abandons, insults, or steals the corpse shall be sentenced to imprisonment for not less than three years but not more than ten years. "A person who digs out a grave and damages, abandons, or steals the bones, hair, burial articles, or cremated remains of a decreased person shall be sentenced to imprisonment for not less than one year but not more than seven years.

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