Those that violate Article 33 (1) by failure to adopt emergency response measures promptly or that fail to comply with orders issued by special municipality, county or city competent authorities pursuant to Article 33 (2), and thereby cause human death, shall be punished by life imprisonment or a minimum of seven years imprisonment and may be fined a maximum of NT$30 million. Those that cause severe injury shall be punished by three to ten years imprisonment and may be fined a maximum of NT$25 million. Those that cause harm to human health such that it leads to illness shall be punished by six months to five years imprisonment and may be fined a maximum of NT$20 million.

Those that violate the regulations for import or export restriction which are determined pursuant to Article 31 (2) shall be punished by life imprisonment or by six months to five years imprisonment and may be fined a sum of not less than NT$300,000 and not more than NT$1.5 million.

If public and private premises with stationary pollution sources that emit air pollutants through exhaust pipes violate the standards for air pollutant emission limits which are determined pursuant to Article 20 (2) and thereby cause human death or harm to health, they shall be punished by a maximum of seven years imprisonment and may be fined a sum of not less than NT$1 million and not more than NT$15 million.

If those that have application or reporting obligations pursuant to the Act file applications based on false information, knowingly report false information or keep false records of their operations, they shall be punished by a maximum of three years imprisonment, detention and/or a fine of NT$200,000 to NT$5 million.

Those that lack air pollution control equipment or fail to run air pollution control equipment and burn substances prone to cause particular harm to health shall be punished by a maximum of three years imprisonment, detention and/or a fine of NT$200,000 to NT$5 million.
The central competent authority shall officially announce the substances prone to cause particular harm to health in the preceding paragraph.

For those circumstances in which public or private premises fail to comply with an order to suspend work or suspend business issued by the competent authority pursuant to the Act, the statutory responsible person shall be punished by a maximum of three years imprisonment, detention and/or a fine of NT$200,000 to NT$5 million.
Those that fail to comply with an order to suspend operation issued by the competent authority pursuant to Article 33 (2) or Article 67 (2) or an order to suspend activities issued by the competent authority pursuant to Article 67 (2) shall be punished by a maximum of one year imprisonment, detention and/or a fine of NT$200,000 to NT$1 million.

For those circumstances in which the representative of a juridical person, or an agent, employee or other working personnel of a juridical person or natural person violates, due to the performance of business activities, any provisions of Articles 51 to 54, Article 55 (1), or Article 56, in addition to the perpetrator being punished pursuant to the regulations of each article violated, said juridical person or natural person shall also be fined a maximum sum ten times the amount of the fine imposed on the perpetrator pursuant to the regulations of each article violated.

Developers of special industrial parks in any of the following circumstances shall be fined NT$500,000 to NT$20 million and notified to make improvements within a limited time period; those that have still failed to complete improvements by the deadline shall be penalized consecutively per violation.
1.Violation of Article 15 (1) by failure to install buffer zones or install air quality monitoring facilities in appropriate areas; or
2.Violation of the standards determined pursuant to Article 15 (2) for installation of buffer zones, establishment of monitoring facilities, records, reports and binding matters.

Public or private premises in any of the following circumstances shall be fined NT$100,000 to NT$20 million. In severe circumstances, orders may be issued for the suspension of work or suspension of business and, when necessary, operating permits may be cancelled or orders issued for the termination of business.
1.Violation of Article 33 (1) by failure to take emergency response measures or notify the special municipality, county or city competent authority in accordance with the article;
2.Incompliance with the order given by the special municipality, county or city competent authority pursuant to Article 33 (2) to take necessary measures; or
3.Violation of Article 33 (1) by failure to precisely perform the air pollution emergency response measures and plans.

Those public or private premises that violate Article 6 (1) shall be fined NT$20,000 to NT$1 million; those violators that are industrial or commercial facilities or sites shall be fined NT$100,000 to NT$1 million.

Public or private premises in any of the following circumstances shall be fined NT$20,000 to NT$1 million. Those violators that are industrial or commercial facilities or sites shall be fined NT$100,000 to NT$20 million and be notified to make corrections or make improvements within a limited time period. If the violators still fail to make corrections or make improvements by the deadline, they shall be penalized consecutively per violation. In severe circumstances, orders may be issued for the suspension of work or suspension of business and, when necessary, operating permits may be cancelled or orders issued for the termination of business.
1.Failure to reduce pollutant emissions pursuant to Article 8 (3); or
2.Violation of the regulations for the authorization of the emission reduction difference for banking, offsetting or trading and other binding matters that are determined pursuant to Article 8 (5).

Public or private premises in any of the following circumstances shall be fined NT$20,000 to NT$1 million. Those violators that are industrial or commercial facilities or sites shall be fined NT$100,000 to NT$20 million and be notified to make corrections or make improvements within a limited time period. If the violators still fail to make corrections or make improvements by the deadline, they shall be penalized consecutively per violation. In severe circumstances, orders may be issued for the suspension of work or suspension of business and, when necessary, operating permits may be cancelled or orders issued for the termination of business.
1.Violation of Article 20 (1);
2.Violation of Article 21 (1) or the regulations determined pursuant to Paragraph 2 of the same article for records, reporting and management of quarterly air pollutant emissions;
3.Violation of Article 22 (1) or (2) or the regulations determined pursuant to Paragraph 3 of the same article for records, reporting, preservation, Internet connection standards, installation completion, Internet connection deadline and other binding matters;
4.Violation of Article 23 (1) or the regulations determined pursuant to Paragraph 2 of the same article for the specifications, installation, operation, inspection, service, record and other binding matters for air pollutant collection facilities, control facilities and monitoring facilities;
5.Violation of Article 24 (1) or (2) by failure to perform installation, modification or operation pursuant to the permit contents, or violation of the regulations determined pursuant to Paragraph 4 for other binding matters for installation and operating permits;
6.Violation of Article 25 by failure to reapply for the issuance of installation or operating permits
7.Violation of Article 27 (2) or the regulations determined pursuant to Paragraph 3 of the same article for the total quantity and concentration limits for air pollutants approved and other binding matters; or
8.Violation of Article 33 (3) by failure to submit air pollution emergency response measures and plans periodically, or failure to correct, within a time period provided by special municipality, county or city competent authorities, the air pollution emergency response measures and plans that do not meet the requirements provided in Paragraph 4 of the same article.
For those circumstances in the preceding paragraph in which the individual public or private premises own multiple stationary pollution sources or a stationary pollution source emitting multiple types of air pollutants, fines shall be issued separately for each stationary pollution source or each type of pollutants.

Those public or private premises that fail to obtain permits pursuant to Article 24 (1) or (2) and directly perform installation, modification or operation shall be fined NT$20,000 to NT$1 million; those violators that are industrial or commercial facilities or sites shall be fined NT$100,000 to NT$20 million and ordered to suspend work and to apply for and obtain installation or operating permits within a limited time period.

Public or private premises in any of the following circumstances shall be fined NT$20,000 to NT$1 million. Those violators that are industrial or commercial facilities or sites shall be fined NT$100,000 to NT$20 million and be notified to make corrections or make improvements within a limited time period. If the violators still fail to make corrections or make improvements by the deadline, they shall be penalized consecutively per violation. In severe circumstances, orders may be issued for the suspension of work or suspension of business and, when necessary, use permits may be cancelled or orders issued for the termination of business.
1.Violation of Article 28 (1) or the regulations determined pursuant to Paragraph 2 of the same article for the conditions, records, reporting and other binding matters for use permits; or
2.Violation of Article 29 (1) or the regulations determined pursuant to Paragraph 3 of the same article for the conditions, records, reporting and other binding matters for use permits.

Those public or private premises that violate Article 14 (1) or the regulations for management of emergency control measures determined pursuant to Paragraph 4 of the same article shall be fined NT$20,000 to NT$1 million; those violators that are industrial or commercial facilities or sites shall be fined NT$100,000 to NT$20 million. In severe circumstances, orders may be issued for the suspension of work or suspension of business.
For those circumstances in which the user of a transportation vehicle violates Article 14 (1) or the regulations determined pursuant to Paragraph 4 of the same article, the user or owner of the transportation vehicle shall be fined NT$1,500 to NT$30,000.

Individuals found to be in breach of any of the following circumstances shall be liable to a fine ranging from NTD1,500 to 60,000 and shall be duly notified with a stipulated timeframe for corrective actions. Failure to effect the requisite improvements within the specified duration shall result in recurring penalties:
1.Violation of the provisions in Paragraph 1 of Article 36.
2.Violation of the provisions in Paragraph 1 of Article 37 or the regulations stipulated in accordance with Paragraph 2 of the same article, concerning the types, specifications, efficiency, labeling, certification, and management of air pollution control equipment.
Manufacturers or importers found in violation of the provisions in Paragraph 5 of Article 36 shall be fined a minimum of NTD100,000 up to a maximum of 5,000,000 for each automobile and have their automobile exhaust emission inspection certificates revoked.

Those that violate any provisions of Article 32 (1) shall be fined NT$1,200 to NT$100,000; those violators that are industrial or commercial facilities or sites shall be fined NT$100,000 to NT$5 million.
Those that are fined pursuant to the preceding paragraph shall be notified to make improvements within a limited time period. If they still fail to make improvements by the deadline, they shall be penalized consecutively per violation. In severe circumstances, orders may be issued for the suspension of activities or suspension of operation of pollution sources, or for the suspension of work or suspension of business. When necessary, operating permits may be cancelled or orders issued for the termination of business.

Those that violate the regulations determined pursuant to Article 31 (2) for permits, records, reporting and other binding matters for manufacture, sale or use shall be fined NT$100,000 to NT$2 million and be notified to make corrections or make improvements within a limited time period. If they still fail to make corrections or make improvements by the deadline, they shall be penalized consecutively per violation. In severe circumstances, orders may be issued for the suspension of work or suspension of business and, when necessary, use permits may be cancelled or orders issued for the termination of business.

Public or private premises in any of the following circumstances shall be fined NT$200,000 to NT$2 million and be notified to make corrections or make improvements within a limited time period. If they still fail to make corrections or make improvements by the deadline, they shall be penalized consecutively per violation.
1.Violation of Article 34 (1) or (2) or the regulations determined pursuant to Paragraph 4 of the same article for establishment conditions for dedicated units or personnel positions and other binding matters; or
2.Violation of Article 35 (1).
Those dedicated air pollution control personnel and dedicated health risk evaluation personnel who violate the regulations determined pursuant to Article 34 (4) for training and performance of duties shall be fined NT$10,000 to NT$100,000. When necessary, the central competent authority may also revoke their qualifications for dedicated personnel.

Those that in any of the following circumstances shall be fined NT$20,000 to NT$1 million and be notified to make corrections or make improvements within a limited time period. If they still fail to make corrections or make improvements by the deadline, they shall be penalized consecutively per violation. In severe circumstances, orders may be issued for the suspension of business and, when necessary, permits may be cancelled or orders issued for the termination of business.
1. Violation of Article 49 (1); or
2. Violation of the regulations determined pursuant to Article 49 (2) for conditions, facilities, qualifications of analysis personnel, contents of a permit and other binding matters for analysis laboratories.

For those circumstances in which there is evasion, obstruction or refusal of the inspections, appraisals or orders required or issued pursuant to Article 48 (1), or failure to possess the facilities required pursuant to Article 48 (4), public or private premises shall be fined NT$200,000 to NT$1 million; users or owners of mobile pollution sources shall be fined NT$5,000 to NT$100,000. Each may be fined per violation and be subject to the compulsory enforcement of inspection or appraisal.

Those who violates the provisions set forth in Paragraph 1 of Article 47 shall be subject to a fine ranging from NTD100,000 to 1,000,000 if they are involved in manufacturing, importing, or selling. They shall also be duly notified and provided with a specified timeframe for remediation. Failure to effect the necessary improvements within the stipulated period shall result in recurrent penalties.

Those who violates any of the following circumstances shall be subject to a fine ranging from NTD100,000 to 1,000,000 if they are involved in manufacturing, importing, or selling. They shall also be duly notified and provided with a specified timeframe for remediation. Failure to effect the necessary improvements within the stipulated period shall result in recurrent penalties.
1.Violation of the provisions in Paragraph 1 or Paragraph 2 of Article 39.
2.Violation of the regulations in Paragraph 3 of Article 39, concerning the content of permits, records, reporting, and management related to sales and imports.
For violating the provisions of Paragraph 1 of Article 39, a penalty ranging from NTD5,000 to 100,000 shall be imposed on users.

For those that fail to pay fees pursuant to the fee collection regulations determined pursuant to Article 16 (2) by the deadline, an overdue fine, which shall be assessed at a rate of 0.5% of the overdue amount for each day the fees are overdue, shall be paid together with the overdue fees. Those that still fail to pay fees 30 days after the deadline shall be fined NT$1,500 to NT$60,000. Those violators that are industrial or commercial facilities or sites shall be fined NT$100,000 to NT$1 million which shall be paid by the deadline provided.
For the fees and overdue fines that shall be required to be paid in the preceding paragraph, interest shall be accrued daily from the day after the overdue deadline to the date of payment based on the fixed annual interest rate for a one-year time deposit with the Directorate General of the Postal Remittances and Savings Bank on the date of payment.

If public or private premises fabricate or falsify air pollution control fees required to be paid in accordance with Article 16 (1) or intentionally underreport or fail to report any information that is related to the calculation of air pollution control fees, competent authorities at all levels may proceed in accordance with the following:
1.Mobile pollution sources: The central competent authority may calculate the air pollution control fee at double the air pollution control fee rate for mobile pollution sources.
2.Construction projects: The special municipality, county or city competent authority may calculate the fee at double the construction project air pollution control fee rate based on the results of inspection or relevant information.
3.Stationary pollution sources rather than construction projects: The central competent authority may calculate the fee at double the fee rates for pollution source emissions based on emission factors and quality and quantity balance measurements.
If public or private premises evade air pollution control fees through the methods stated in the preceding paragraph, competent authorities at all levels shall not only calculate and collect any evaded air pollution control fees based on the calculation in the preceding paragraph, but also recalculate the payable amount backward for up to five years. However, for air pollutants that have been subject to air pollution control fees for less than five years, the payable amount shall be calculated from the initial fee charge date.
For the backdated fees in the preceding paragraph, interest shall be accrued daily, from the day following the date of payment deadline notified by the competent authority or the day when the fee evasion started, to the date of payment, based on the fixed annual interest rate for a one-year time deposit with the Directorate General of the Postal Remittances and Savings Bank as of the date of payment.

For those circumstances in which the regulations determined pursuant to Article 38 (2) for restrictions on vehicles idling are violated, users or owners of the vehicles shall be fined NT$1,500 to NT$60,000 and be ordered to make improvements. If they still fail to make improvements, they shall be penalized consecutively per violation until actual completion of improvements.
For those circumstances in which the control measures for mobile pollution sources officially announced by special municipality, county or city competent authorities in Article 40 (3) are violated, users or owners of the motor vehicles shall be fined NT$500 to NT$60,000; those users or owners of mobile pollution sources other than motor vehicles shall be fined NT$5,000 to NT$1 million and be ordered to make improvements. If they still fail to make improvements, they shall be penalized consecutively per violation until actual completion of improvements.

Manufacturers or importers who fail to comply with the order issued by the central competent authority for a mandatory recall and correction, as stipulated in Paragraph 1 of Article 41, shall be subject to a fine of NTD100,000 for each automobile.
Those who violate the regulations in Paragraph 2 of Article 41, concerning the management of recalls and corrections, shall incur a fine from NTD5,000 to 200,000, and shall be duly notified with a specified deadline for rectification or improvement. Failure to make the necessary corrections or improvements within the stipulated period shall result in recurrent penalties.

Those that are in any of the following circumstances shall be fined NT$5,000 to NT$200,000 and be notified to make corrections or make improvements within a limited time period. Those that still fail to make corrections or complete improvements by the deadline shall be fined per violation.
1.Violation of the regulations determined pursuant to Article 42 (2) for issuance of vehicle model exhaust testing compliance verification and other binding matters; or
2.Violation of the regulations determined pursuant to Article 43 (2) for testing and treatment for air pollutant emission of transportation vehicles and other binding matters.

For those that do not undergo testing pursuant to Article 45 (1) or Article 46 (1) or (2) or for which testing reveals a failure to meet emission standards, the users or owners of mobile pollution sources shall be fined NT$1,500 to NT$60,000 and be notified to make improvements within a limited time period. Those that still fail to complete improvements by the deadline shall be penalized consecutively per violation.

For those that do not undergo periodic air pollutant testing pursuant to Article 44 (1), the owners of motor vehicles shall be fined NT$500 to NT$15,000.
If the motor vehicles for which testing reveals a failure to meet emission standards still fail to undergo repair or retesting within one month or the retesting after the deadline reveals a failure to meet the standards, a fine of NT$1,500 to NT$30,000 shall be imposed.
Those that fail to undergo periodic testing over 6 months after the date of testing or fail to apply for retesting pursuant to regulations, and those motor vehicles for which the retesting reveals a failure to meet the standards, shall be notified by special municipality, county or city competent authorities to make improvements within a limited time period. Those that fail to complete improvements by the deadline shall be fined NT$3,000 to NT$60,000. If they still fail to complete improvements within a time period provided again in the notice sent by the special municipality, county or city competent authorities, highway supervisory authorities are required to revoke license plates.
Those that violate the regulations determined pursuant to Article 44 (3) for the conditions, facilities, computer software, testing personnel qualifications, installation authorization and other binding matters for establishment of testing stations shall be fined NT$15,000 to NT$60,000 and be notified to make corrections or make improvements within a limited time period. Those that still fail to make corrections or complete improvements by the deadline shall be penalized consecutively per violation. In those severe circumstances, orders may be issued for the suspension of business and annulment of authorization.

Those that fail to submit verification documents for: already planned and installed buffer zones and air quality monitoring facilities; compliance with emission standards; fuel composition standards; composition standards for volatile organic compound containing chemicals; or other required supporting documents to the special municipality, county or city competent authority for checking by the deadline,and for the notification to make improvements issued pursuant to the Act, shall be considered to have failed to complete improvements.
The central competent authority shall determine limited time periods for improvement or correction, improvement completion verification checking methods, enforcement methods for regulations and orders, and other binding matters for the consecutive penalties of those that fail to complete corrections, reporting or improvements by the deadlines determined in accordance with the Act.

The period for making corrections, making improvements or reporting for those notified pursuant to the Act to make corrections, make improvements or report within a limited period shall be limited to ninety days. Those unable to complete improvements by the improvement deadline due to natural disaster or other force majeure shall continue to make improvements after the reason applies and shall, within 15 days, apply to competent authorities at all levels for the approval of an improvement deadline by submitting a written explanation of cause and relevant information.
Those public or private premises that are unable to complete improvements by the deadline in the preceding paragraph may, within 30 days after receiving notification, submit specific improvement plans to competent authorities at all levels in order to apply for extensions. Competent authorities at all levels shall approve the improvement deadline based on actual conditions. The maximum extension may not exceed one year; if necessary, it may be extended for another one year. Competent authorities at all levels may terminate immediately the improvement deadline of those that are verified to have failed to strictly carry out implementation in accordance with the improvement plan, and may punish the violators severely.
Those stationary pollution sources and mobile pollution sources that, during the improvement period, emit types of air pollutants in excess of emission concentrations or emission quantities for which fines were issued originally shall be penalized per violation.

The penalties determined pursuant to the Act shall be assessed by the Environmental Protection Administration, Executive Yuan, at the central government level, the municipal government in special municipalities,or county or city government in counties or cities.

When the owner or user of a motor vehicle refuses to pay a fine, the special municipality, county or city competent authority may request the cooperation of the highway supervisory authority in suspending the use of the vehicle.

The amount of fines for those fined pursuant to the Act shall be determined in accordance with types of pollution sources, pollutant items, degree of pollution, and pollution characteristics. Those that violate the Act and thereby cause impact on schools shall receive a more severe penalty.
The central competent authority shall determine the penalty determination criteria in the preceding paragraph.

For those who benefit from violation of any obligation under this Act, fines shall be increased to the extent appropriate within the scope of the benefit gained.
A person who, having made another person liable for penalty in consequence of an act in breach of duty under the Act committed by him for the benefit of such person, and has nevertheless received no penalty himself despite the fact that he has gained benefits in property as a result of such an act, may be demanded to have such property benefits returned to an extent within the scope of the value of the benefits which he has gained.
If a person is liable for penalty by reason of his committing an act in breach of duty under the Act, but another person who, despite the fact that he has gained benefits in property as a result of such an act, has received no penalty therefrom, the latter may be demanded to have such benefits in property returned to an extent within the scope of the value of the benefits which he has gained.
The demand for returning of benefits under the three preceding paragraphs shall be made in the form of an administrative disposition to be delivered by the competent agency imposing the sanction; the benefit mentioned before must include conspicuous benefits and inconspicuous benefits; inconspicuous benefits are the costs that should have been made but were avoided. The central competent authority shall determine the method to calculate the amount benefits to be returned.