Those that violate Article 27, Paragraph 1, Article 28, Paragraph 1 by failure to adopt emergency response measures promptly or that fail to comply with orders issued by the competent authority pursuant to Article 27, Paragraph 4, Article 28, Paragraph 1 or those that fails to comply with an order to suspend work or the suspend business issued by the competent authority pursuant to this Act, 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 activities issued by the competent authority pursuant to this Act, shall be punished by a maximum of one year imprisonment, detention and/or a fine of NT$100,000 to NT$500,000.

Those that have reporting obligations pursuant to this Act that knowingly report false information or keep false records of their operations shall be punished by a maximum of three years imprisonment, detention and/or a fine of NT$200,000 to NT$3 million.

When the concentrations of the toxic or harmful substances in the wastewater or sewage, which are discharged into the soil or surface water bodies by an enterprise, exceed all kinds of regulation covered in the Act, the enterprise shall be punished by a maximum of three years imprisonment, detention and/or a fine of NT$200,000 to NT$5 million.
An enterprise that injects into groundwater bodies any wastewater or sewage containing toxic or harmful substances shall be punished with imprisonment for at least one year and not more than seven years, detention and/or a fine of NT$200,000 to NT$20 million.
Those that violate the provisions of Paragraph 1 and have one of the following circumstances, shall be punished by a maximum of five years imprisonment and/or a fine of NT$200,000 to NT$15 million.
I. Lack a discharge permit or simple discharge permit document;
II. Violate Article 18-1, Paragraph 1; or
III. Violate Article 32, Paragraph 1.
The central competent authority shall officially announce the types and quality limits of substances harmful to health in Paragraph 1 and Paragraph 2.
The statutory responsible person, or supervisor who violated Articles 34 to Paragraph 3 of this Article shall be subject to the punishment prescribed for such an offense by increasing the penalty up to one half.

Those that violate Article 34, the above Article, or the wastewater or sewage discharges exceed effluent standards, 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 leads to illness or severe environmental pollution shall be punished by one to seven years imprisonment and may be fined a maximum of NT$20 million.

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For those circumstances in which a statutory responsible person of a juridical person, or an agent, employee or other working personnel of a juridical person or natural person, due to the performance of business activities, violates, Article 34 to 37, 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 up to ten times pursuant to the regulations of each Article violated.
Any criminally obtained assets or property interests in the possession of those who have intentionally violated this Act shall be confiscated, with the exception of those which should be returned to the victims or those competent authority pursuant to Article 71 that perform clearance, disposal, improvement and derivative expenses in place of the polluter , regardless of whether it belongs to the offender or not,. If the above assets or property interests cannot be confiscated in whole or in part, the equivalent value thereof shall be indemnified either by demanding a payment from the offender or be offset by the property of the offender.
To ensure the confiscation of the assets or property interests and a levy on payments or property compensation mentioned in the preceding paragraph, an appropriate amount of properties may be detained where necessary.

Those enterprise or sewage system may not discharge, transfer, reduce in wage or otherwise taken any adverse sanction against its dedicated enterprise or sewage system personnel or other employee for disclosing an action which violates this Act to the competent authority or judicial authority, becomes witness of a litigation process or refuses to participate in an action which violates this Act.
Any dismissal, demotion or reduction of wage imposed by the enterprise or sewage system manager or employee who exercises the managerial authority on behalf of the employer for reasons as prescribed in the preceding paragraph shall be null and void.
If those enterprise or sewage system personnel or employer were penalized by the employer for the reason prescribed in Paragraph 1, the enterprise or the sewage system has the duty to prove whether the violation is true.
For those enterprise or sewage system dedicated personnel and other employer other than the employer who had participated in actions violating the provisions of this Act and under criminal responsibility but who discloses such action to the competent authority or judicial authority assisting the authority to uncover the violation of the employer, the penalty for such person shall be reduced or exempted.

Those enterprises or sewage systems that discharge wastewater or sewage in violation of Paragraph 1 of Article 7 or Article 8 shall be fined NT$60,000, to NT$20 million and shall be notified to make improvements within a limited period. Those that still fail to complete improvements by the deadline shall be subject to an additional fine imposed for each violation. In severe circumstances, the enterprise or sewage system may be ordered to suspend work or suspend business and, when necessary, may have its water pollution control permit(document) cancelled or be ordered to terminate business.
Livestock enterprises that violate the Paragraph 1 of Article 7 or Article 8 shall be fined NT$6,000 to NT$600,000, and notified to make improvements within a limited period. Those that still fail to complete improvements by the deadline shall be subject to an additional fine imposed for each violation. In severe circumstances, orders shall be issued for the suspension of work or suspension of business and, when necessary, may have its water pollution control permit (document) cancelled or be ordered to terminate business.

Those building sewage treatment facilities that violate Paragraph 1 of Article 7 or Article 8 shall be fined NT$3,000 to NT$300,000.

For those sewage systems or building sewage treatment facilities that violate Article 7, Paragraph 1 or Article 8, the owner, user or manager shall be punished. For those sewage systems or building sewage treatment facilities that are jointly owned or jointly used, and for which there is no manager, the joint owners or joint users penalties shall be punished.

Those enterprises or sewage systems that violate the total quantity control methods determined pursuant to Article 9, Paragraph 2 shall be fined NT$30,000 to NT$3 million and shall be notified to make improvements within a limited period. Those that still fail to complete improvements by the deadline shall be subject to an additional fine imposed for each violation. In severe circumstances, the enterprise or sewage system shall be ordered to suspend work or suspend business and, when necessary, may have its water pollution control permit (document) cancelled or be ordered to terminate business.

Enterprises or sewage systems (excluding public sewage systems and community sewage systems) that violate regulations determined pursuant to Article 11, Paragraph 8 by failure to pay fees by the deadline shall pay, in addition to said fees, interest that shall accrue daily based on the fixed annual interest rate for a one-year postal savings time deposit on the day of the payment deadline. In case that the enterprises or sewage systems still fail to make payments 90 days after the payment deadline, they shall be fined NT$6,000 to NT$300,000.
Households that violate the self-government regulations established in accordance with Article 11, Paragraph 9 by failure to pay fees by the deadline and failure to make fee payments 90 days after the payment deadline shall be fined NT$1,500 to NT$30,000 by local governments
The amount of fines provided in the preceding paragraph shall be determined in accordance with the circumstances of the violation. The fine determination criteria shall be determined by local governments, and the provisions of Article 66-1 are not applicable.

Those that violate Article 14, Paragraph 1 for without valid permission a discharge permit or simple discharge permit document and discharge wastewater or sewage shall be fined NT$60,000 to NT$6 million and whole enterprise ordered to suspend work or suspend of business by the central competent authority; when necessary, orders shall be issued to terminate business.
Those that violate Article 14, Paragraph 1, by failure to operate with the registration items of a discharge permit or simple discharge permit document, shall be fined NT$60,000 to NT$6 million and shall be notified to make corrections within a limited period. Those that still fail to make corrections by the deadline shall be subject to an additional fine imposed for each violation. In severe circumstances, the enterprise or sewage system may be ordered to suspend work or suspend business and, when necessary, may have its water pollution control permit (document) cancelled or be ordered to terminate business.
Those that violate Article 14, Paragraph 2 shall be fined NT$10,000 to NT$600,000, and shall be notified to make corrections within a limited period. Those that still fail to make corrections by the deadline shall be fined per violation.

Those that violate the regulations determined pursuant to Paragraph 4 of Article 13 or Article 18 shall be fined NT$10,000 to NT$6 million and shall be notified to make corrections or improvements within a limited period. Those that still fail to make corrections or complete improvements by the deadline shall be fined per violation. In severe circumstances, orders may be issued for the suspension of work or suspension of business and, when necessary, water pollution control permits (documents) may be cancelled or be ordered to terminate business.

Those that discharge wastewater or sewage in violation of Paragraph 1, Paragraph 2 or, Paragraph 4 of Article 18-1, shall be fined NT$60,000 to NT$20 million and shall be notified to make improvements within a limited period. Those that still fail to complete improvements by the deadline shall be fined subject to an additional fine imposed for each violation. In severe circumstances, the enterprise or sewage system shall be ordered to suspend work or suspend business and, when necessary, may have its water pollution control permit (document) cancelled or be ordered to terminate business.

Those sewage systems that violate Article 19 shall be fined NT$60,000 to NT$6 million and shall be notified to make corrections or improvements within a limited period. Those that still fail to make corrections or complete improvements by the deadline shall be fined per violation.

Those enterprises or sewage systems that violate Article 20,Paragraph 1, without valid permission the store or dilute wastewater permit but store or dilute wastewater or sewage shall be fined NT$30,000 to NT$3 million, whole enterprise ordered to suspend work or suspend of business by the central competent authority; when necessary, orders shall be issued to terminate business.
Those enterprises or sewage systems that violate Article 20, Paragraph 1, by failure to operate with registration items of a store or dilute wastewater permit, shall be fined NT$30,000 to NT$3 million and, shall be notified to make corrections within a limited period. Those that still fail to make corrections by the deadline shall be subject to an additional fine imposed for each violation. In severe circumstances, the enterprise or sewage system may be ordered to suspend work or suspend business and, when necessary, may have its water pollution control permit (document) cancelled or be ordered to terminate business.
Those enterprises or sewage systems that violate Article 21, Paragraph 1 or regulations determined pursuant to Article 21, Paragraph 2 shall be fined NT$10,000 to NT$100,000, and notified to make corrections or make improvements within a limited period. Those that still fail to make corrections or complete improvements by the deadline shall be fined per violation.
Those dedicated wastewater or sewage treatment personnel that violate the regulations determined pursuant to Article 21, Paragraph 2 shall be fined NT$10,000 to NT$100,000 and, when necessary, have their dedicated wastewater treatment personnel qualification certificates cancelled.

Those that violate Article 23, Paragraph 1 or the management regulations determined pursuant to Article 23, Paragraph 2 shall be fined NT$30,000 to NT$3 million and shall be notified to make corrections or improvements within a limited period. Those that still fail to make corrections or complete improvements by the deadline shall be subject to an additional fine imposed for each violation. In severe circumstances, orders shall be issued for the suspension of work or suspension of business and, when necessary, permits may be cancelled or orders issued for the termination of business.

Those that evade, obstruct or refuse verification work in Article 26, Paragraph 1 shall be fined NT$30,000 to NT$3 million and may be fined per violation and subject to the compulsory enforcement of verification work.

Those that violate Article 27, Paragraphs 1 and 4 shall be fined NT$60,000 to NT$6 million; when necessary, discharge water pollution control permits (documents) may be cancelled or orders issued for the termination of business.
Those that violate Article 28, Paragraphs 1 shall be fined NT$10,000 to NT$6 million and notified to make corrections or improvements within a limited period. Those that still fail to make corrections or complete improvements by the deadline shall be subject to an additional fine imposed for each violation. When necessary, water pollution control permits (documents) may be cancelled or orders issued for the termination of business.

Those that violate one of the subparagraphs of Paragraph 1 of Article 30 or Paragraph 1 of Article 31 shall be fined NT$30,000 to NT$3 million and shall be notified to make improvements within a limited period. Those that have still failed to complete improvements by the deadline shall be subject to an additional fine imposed for each violation. In severe circumstances, orders shall be issued for the suspension of activities, the suspension of work or the suspension of business and, when necessary, water pollution control permits (documents) may be cancelled or orders issued for the termination of business.

Those that violate Article 32, Paragraph 1, by injecting wastewater or sewage into groundwater bodies or discharging wastewater or sewage into soil without the discharge soil treatment permit, shall be fined NT$60,000 to NT$6 million and shall be ordered by the competent authority to suspend work or suspend of business; when necessary, orders shall be issued to terminate business.
Those that violate Article 32, Paragraph 1, by failure to operate with registration items of the discharge soil treatment permit, shall be fined NT$60,000 to NT$6 million and shall be notified to make corrections within a limited period. Those that still fail to make corrections by the deadline shall be subject to an additional fine imposed for each violation. In severe circumstances, the enterprise or sewage system may be ordered to suspend work or suspend business and, when necessary, may have its water pollution control permit (document) cancelled or be ordered to terminate business.

Those that violate Article 33, Paragraph 1 and 2 shall be fined NT$60,000 to NT$6 million and shall be notified to make improvements within a limited period. Those that still fail to complete improvements by the deadline shall be subject to an additional fine imposed for each violation. In severe circumstances, orders shall be issued for the suspension of storage, the suspension of work or the suspension of business and, when necessary, orders may be issued for the termination of business.

For those circumstances that have been determined to be severe, the competent authority may, pursuant to this Act, directly order the suspension of activities, the suspension of storage, the suspension of work or the suspension of business; and, when necessary, orders be issued for the termination of business.

Those that have reporting obligations pursuant to Article 20, Paragraph 3, Article 22, Article 31, Paragraph 2, Article 32, Paragraph 4 or Article 33, Paragraph 2 and that fail to report shall be fined NT$6,000 to NT$ 3 million and shall be notified to report within a limited period. Those that still fail to report or that report incompletely by the deadline shall be subject to an additional fine imposed for each violation.

The central competent authority shall determine the principle, which covers the deadline for improvements and corrections within limited period, verification methods for checking the improvements, enforcement rules of the regulations and other binding matters, of the punishment for those that fail to make corrections or complete improvements within the limited period regulated in this Act each time.

In case that the concentration of pollutants in the wastewater or sewage discharged by the enterprise or sewage system during the improvement period exceeds the concentration for which the punishment has been imposed, or the hydrogen ion concentration index deteriorates, the enterprise or sewage system shall be punished for each excess or deterioration.

For those circumstances in which a single enterprise installs multiple discharge points, or in which multiple enterprises jointly install wastewater treatment facilities or use a single discharge point, and discharged wastewater fails to meet effluent standards or other regulations of this Act, each enterprise shall be fined separately.

When wastewater and sewage treatment facilities malfunction, those that comply with the following regulations may, within the 24 hours after the occurrence of the malfunction, be not subject to the standards determined by the competent authority.
I. Promptly make repairs or start the use of backup equipment, and adopt response measures including the reduction or suspension of production or service volume or other measures.
II. Promptly record the name of the malfunctioning facilities and the time of malfunction in a malfunction record book, make a report by phone or facsimile to the local competent authority and record the names and titles of the calling and receiving persons.
III. Resume normal operation within 24 hours after the occurrence of the malfunction or reduce or suspend production and service prior to the resumption of normal operation.
IV. Submit a written report to the local competent authority within five days.
V. Those for which there is a direct relationship between the malfunction and the effluent standard that is violated
VI. An identical malfunction has not occurred within six months
The content of the written report in Subparagraph 4 of the foregoing paragraph shall include the following items.
I. Name of the facilities and time of malfunction
II. Reason for occurrence and repair methods
III. Pollution control measures adopted during the period of the malfunction
IV. Methods for the prevention of the recurrence of a similar malfunction in the future
V. Verification information related to Subparagraphs 1 and 2 of the foregoing paragraph
VI. Other items designated by the competent authority

Those enterprises that fail to submit identification documents demonstrating compliance with standards and other regulations determined by the competent authority to the competent authority by the deadline for the notifications to make improvements issued pursuant to Article 40, Article 43, Article 46 and Article 53 shall be considered to have failed to complete improvements.

The period for making corrections, making improvements or reporting for those notified pursuant to this Act to make corrections, make improvements or report within a limited period may not exceed ninety days.

Those enterprises, sewage systems or building sewage treatment facilities that are unable to complete improvements by the improvement deadline due to natural disaster or other force majeure shall continue to make improvements after the reason ends and shall, within fifteen days, apply to the local competent authority for the approval of a starting date for the remaining period by submitting a written explanation of cause and relevant identification documents.

Those enterprises that have suspended business or partially or completely suspended work shall, prior to the resumption of business or work, submit water pollution control measures and sludge treatment improvement plans and apply for trial operation, and may only perform trial operation in accordance with plans after passing a review. This also applies to those that have been ordered by the competent authority to make improvements within a limited period and that voluntarily report the suspension of work or business.
The deadline for the trial operation in the foregoing paragraph may not exceed three months and the enterprise shall apply for the resumption of work or business before the trial operation deadline. During the period in which the competent authority is reviewing applications for trial operation or the resumption of work or business, with the approved by the competent authority, the enterprise may continue to operate provided that its wastewater or sewage output volume remains within the volume it has reported as being able to treat to the extent that it meets control standards.
For the applications for the resumption of work or business in the foregoing paragraph, the competent authority shall perform fifteen days or more of checking and evaluation within a one-month period; only then may the wastewater or sewage output volume when checking and evaluation results all meet control standards be adopted as the basis for the approval of the conditions for manufacturing processes and operations for the resumption of work or business. The enterprise shall also perform the modification of registration for discharge permit registration matters based on checking and evaluation results.
Those enterprises for whom checking and evaluation reveals noncompliance and that resume work or business without approval shall suspend operations and make improvements, and may not reapply for trial operation within one month.
The competent authority shall issue fines per violation or order the suspension of operation pursuant to this Act for those enterprises that violate this Act during the application period for trial operation or the resumption of work or business.

The water pollution control measures and sludge treatment improvement plans prescribed in Paragraph 1 of the preceding Article, shall be published by enterprises on the designated website for public inquiry.
For the documents review referred to in Paragraph 1 of the preceding Article, prior to the completion of the review, central competent authority shall give to stakeholders and public interest groups to express their opinion as the reference for the review. The review meeting record shall be published by enterprises on the designated website mentioned in the preceding paragraph.

Unless other regulations apply, the penalties determined in this Act shall be assessed by the Environmental Protection Administration, Executive Yuan, at the central government level, the municipal government in special municipalities and the county or city government in counties and cities.

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The competent authority shall enforce the suspension of work, suspension of business and revocation or cancellation of permits in this Act; the industry competent authority, following notification by the competent authority, shall enforce orders for the termination of business.

The amount of fines for those fined pursuant to this Act shall be determined in accordance with the pollution characteristics and the circumstances of the violation.
The central competent authority shall determine the fine determination criteria in the foregoing paragraph.

For those benefited from violating this Act, fine may 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 administrative law committed by him for the benefit of such person, has nevertheless received no penalty himself despite the fact that he has gained benefits in property as a result of such act, may be demanded to have such benefits in property returned to a certain 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 commission of an act in breach of duty under administrative law, but another person who, despite the fact that he has gained benefits in property as a result of such act, has received no penalty therefor, the latter may be demanded to have such benefits in property returned to a certain 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 of returning benefit.

Authorities of each level of government shall set up a special fund according to Article 11, Paragraph 6. The source of this fund, besides the payment received from the waste water prevention fee, shall also include the additional fines received from the previous Act.
If the source of the fund in the preceding paragraph comes from additional fines, the money shall be prioritized to be used in fixing the waterbody that the polluter paid for.

The public may address detailed facts or submit proof to inform a special municipality city or county competent authority.
The competent authority of the province level city or county shall keep the identity of the informant confidential. If the competent authority or enforcement authority verifies that the information is true and impose fines; as the fines reach specific amounts, the authority may allot specific percentage of the actual collected fines as reward for the informants.
The competent authority shall determine the qualification of the informant mentioned in the preceding paragraph, the specific percentage of the collected fines to be awarded, and other related matters.