For the shark fins: Roll a taffy strip to flatten slightly. Use kitchen shears to cut 3 shark fins from each strip, shaping each fin so it is rounded on one side, pointed at the tip and concave on the inside. Set on parchment to keep from sticking while you make the bark.
For the bark: Line a baking sheet or pan with foil.
Put the chocolate in a heatproof bowl. Bring a saucepan filled with an inch or so of water to a very slow simmer; set the bowl over, but not touching, the water, and stir with a rubber spatula. Just before the chocolate is completely melted, add the oil and stir to blend. Remove from the heat and stir vigorously until completely smooth. Set aside and let cool until just slightly warm, about 8 minutes.
Spread the chocolate mixture on the prepared baking sheet so it's about 1/2-inch-thick. Add about 20 drops of food coloring all over the chocolate and use a wooden skewer to swirl aggressively around to make the waves; make sure you swirl in multiple directions and drag the color out to the edges of the chocolate. Sprinkle several small pools of red sanding sugar over the chocolate. Add the gummy fish, pretzel fish and candy rings in a random patter. Add the marshmallows in clumps of 3 or 4 to make the surf. Put the bark in the refrigerator until it just begins to set, 5 minutes. Add the shark fins with the points facing up.
Set the bark aside at room temperature until firm, about 2 hours. Remove the bark from the foil and break into pieces. Store in an airtight container at room temperature for up to 2 weeks.
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