Do immigrants need to pay farmland occupation tax when they occupy farmland in deep mountains?

Unauthorized occupation of cultivated land and destruction of planting conditions are illegal, and the land administrative department of the people's government at or above the county level shall order it to make corrections within a time limit and may also impose a fine; If a crime is constituted, criminal responsibility shall be investigated according to law.

Relevant laws and regulations: Land Administration Law of the People's Republic of China

Article 74 Anyone who, in violation of the provisions of this Law, occupies cultivated land to build kilns and graves, or builds houses, digs sand, quarries, mines and borrows soil on cultivated land without authorization, which damages the planting conditions, or causes land desertification and salinization due to land development, shall be ordered by the land administrative department of the people's government at or above the county level to make corrections within a time limit and may also be fined; If a crime is constituted, criminal responsibility shall be investigated according to law.