For those that violate Article 12, Article 18, Paragraph 1, Article 28, Paragraphs 1 and 7, Article 36, Paragraph 1, Article 38, Paragraph 1, Article 39, Paragraph 1, or Article 41, Paragraph 1, thereby causing human death, life imprisonment or at least seven years’ imprisonment shall be imposed and may be combined with a fine of no more than thirty million New Taiwan Dollars; thereby causing main harm, three to ten years’ imprisonment shall be imposed and may be combined with a fine of no more than twenty five million New Taiwan Dollars; thereby endangering human health and causing illness, one to seven-year imprisonment shall be imposed and may be combined with a fine of no more than twenty million New Taiwan Dollars.
Two to seven years’ imprisonment shall be imposed to those who forging or altering the fee collection verification labels referred to in Article 24, Paragraph 3, which may be combined with a fine of no more than ten million New Taiwan Dollars.
One to seven years’ imprisonment shall be imposed to those who sell the fee collection verification labels referred to in the foregoing paragraph, which may be combined with a fine of no more than ten million New Taiwan Dollars.

In any of the following circumstances, one to five years imprisonment shall be imposed and may be combined with a fine of no more than fifteen million New Taiwan Dollars:
I.Arbitrary disposal of hazardous waste.
II.The responsible person of the enterprise or relevant person fails to store, clear, dispose of or reuse waste pursuant to this Act, thereby causing environmental pollution.
III.Providing land refilling or waste piling without permission from the competent authority.
IV.Conducting waste storage, clearance, disposal without obtaining the waste clearance and disposal permission pursuant to Article 41, Paragraph 1; or storing, clearing and disposing of waste not in accordance with the content designated in the waste clearance and disposal permission.
V.Personnel of the enforcement authority authorize clearance and disposal of general waste to the enterprise without valid permission document; or authorize when knowing there is illegal conduct of clearance and disposal.
VI.Responsible person or relevant personnel of a public or private waste disposal organization, or personnel of the enforcement authority issue a false certificate for the waste not being disposed of.

In the case of the responsible person of the juridical person, representative of the juridical person or natural person, employees or other operational personnel who violate the foregoing two articles; the punishment shall be imposed not only on the offender, but the juridical person or natural person shall also be fined pursuant to the said articles.

Those that have reporting obligations pursuant to this Act that knowingly report false information or keep false records of their operations shall be sentenced an imprisonment of no more than three years, criminal detention or imposed or concurrently imposed a fine of no more than ten million New Taiwan Dollars.

In any of the following circumstances, a fine between sixty thousand and three hundred thousand New Taiwan Dollars shall be imposed and clearance machinery, disposal facilities or equipment may be confiscated.
I.The owner or user of the clearance machinery, disposal facilities or equipment fails to clear and dispose of its waste and remaining soil pursuant to the time period designated by the competent authority pursuant to Article 9, Paragraph 2.
II.The operator clearing and disposing of waste and remaining soils fails to carry certificates listing production source and disposal site of general waste, general industrial waste and remaining soils along with the vehicle.
III.The operator clearing and disposing of hazardous industrial waste fails to carry certificates listing production source and disposal site of hazardous industrial waste along with the vehicle.

In any of the following circumstances, a fine between twelve hundred and six thousand New Taiwan Dollars shall be imposed. If the violation continues after the end of the designated time period, then continuous daily fines shall be imposed.
I.Violation of Article 11, Paragraphs 1 to 7 when clearing general waste.
II.Violation of Article 12.
III.Any acts that are designated in any one paragraph of Article 27.

Violation of provisions designated in Article 27, Paragraph 1 regarding the spitting of betelnut juice or fiber shall be required to attend a four-hour class to help them break their habit of chewing betelnut.
Regulations governing the holding of the class referred to in the foregoing paragraph, and other binding matters shall be determined by the central competent authority.

For the failure to pay recycling fees levied pursuant Article 16, Paragraph 1 after being notified to pay within a designated time period and failure to pay prior to the expiration date, compulsory enforcement shall be imposed; a noncompliance penalty between one to two times the original amount due shall be imposed. For the submission of false data, not only shall the amount due be paid, but a fine one to three times the amount due shall also be imposed; for failure to make payment prior to the expiration date, compulsory enforcement shall be imposed.
In any of the following circumstances, a fine between sixty thousand and three hundred thousand New Taiwan Dollars shall be imposed, and the violator shall be notified to make improvements within a designated time period, continuous daily fines shall be imposed when failure to make improvement within the designated time period.
I.Violation of regulations determined pursuant to Article 16, Paragraph 4 or Article 18, Paragraph 4.
II.Violation of Article 18, Paragraphs 1 to 3 or Articles 19, 22 or 23.
III.Without adequate reasons, evading, obstructing or refusing inspection or demanding regarding relevant information designated in Article 20.
IV.Violation of regulations determined by the central competent authority pursuant to Article 21.
Violations of central competent authority restrictions on sales and use in Article 21 shall be punished with a fine of between one thousand two hundred and six thousand New Taiwan Dollars.If the violation continues after the end of the designated time period, then continuous daily fines shall be imposed.
Severe circumstances of the foregoing two paragraphs shall result in orders for the suspension of business for a time period between one month and one year, or partial or complete suspend of work.。

Those that violate Article 28, Paragraph 1, Article 31, Paragraphs 1 and 5, Article 34, Article 36, Paragraph 1, Article 39, or management regulations prescribed by Article 29, Paragraph 2 and Article 39-1, Paragraph 2 when storing, clearing, disposing of or reusing general industrial waste shall be imposed a fine in an amount between six thousand and three million New Taiwan Dollars. If they still fail to make any improvement after the demanded time limit, the fine will be repeatedly imposed.

In any of the following circumstances, a fine between sixty thousand and ten million New Taiwan Dollars shall be imposed. If no improvement has been made after the demanded time limit, the fine will be repeatedly imposed. Severe circumstances may be ordered to suspend their work or business:
I.Storage, clearance, disposal or reuse of hazardous industrial waste that is in violation of Article 28, Paragraphs 1 and 7, Article 31, Paragraphs 1 and 5, Article 34, Article 39, or the management regulations prescribed by Article 29, Paragraph 2, and Article 39-1 Paragraph 2.
II.Storage, clearance or disposal of hazardous industrial waste that is in violation of Article 36, Paragraph 1.
III.Import, export, transit and transshipment of waste that is in violation of Article 38, paragraph 1 to paragraph 5.

If an enterprise fails to comply with an order to suspend work or suspend business made in accordance with this Act, the local competent authority may make a report to the central competent authority, which shall request the industry competent authority to order the enterprise to terminate business.

In any of the following circumstances, a fine between six thousand and three million New Taiwan Dollars shall be imposed. If no improvement has been made after the demanded time limit, the fine will be repeatedly imposed:
I.The public or private waste clearance and disposal organization violates Article 12 or the management regulations prescribed by Article 42.
II.The designated and announced business violates Article 28, Paragraph 2 for hiring professional technical personnel or violates the management regulations prescribed by Article 28, Paragraph 2 in self-clearance and disposal of industrial waste.
III.The joint waste clearance and disposal organization and clearance and disposal facilities of the public or private organization violate the management regulations prescribed by Article 28, Paragraphs 3 to 5.
IV.The operation and testing of the storage, clearance, and disposal of hazardous industrial waste violates the management regulations prescribed by Article 37, Paragraph 2.
V.The waste testing and analysis organization violates Article 43, Paragraph 1.

Those that violate Article 37, Paragraph 1 or evade, impede or refuse, without due reason, the spot check, inspection, sampling or order for providing relevant information prescribed by Article 37, Paragraph 1 shall be imposed a fine between thirty thousand and five million New Taiwan Dollars.

Enterprises that conduct industrial waste storage, clearance or disposal that violate provisions designated in Paragraph 1 of Article 41, shall be imposed a fine between sixty thousand and three hundred thousand New Taiwan Dollars and be ordered to suspend business.

Those waste testing and analysis organizations and inspection and testing personnel that violate the management regulations prescribed by Article 43, Paragraph 2 and those waste professional technical personnel who violate the management regulations prescribed by Article 44 shall be imposed a fine between sixty thousand and one million New Taiwan Dollars.

Without adequate reason, offenders that refuse to show identification upon request by an inspector shall be imposed a fine between six hundred and three thousand New Taiwan Dollars.

Under any of the following circumstances, severe circumstances addressed in Paragraph 3 of Article 51 and Article 53 under this Act applies.
I.Any person who violates the same provision under this Act and receive notice for improvement within a designated time period twice in a year, and continue to violate provisions under this Act.
II.Any person that illegally disposes of hazardous industrial waste.
III.Any person who causes serious environmental pollution when recycling, storing, clearing, disposing and reusing waste.
IV.Any person that provides documents listing false information during application and reporting.
V.Other circumstances recognized by the competent authority.

The central competent authority shall determine the starting date, temporary suspension dates, termination date, improvement completion verification checks and other binding matters for consecutive daily fines referred to in this Act.

The time limit given for making improvements or reporting under this Act shall not exceed a period of ninety days. However, under special circumstances, the offender may apply for extension from the special municipality, county or city competent authority.

Administrative penalties imposed in accordance with this Act shall be enforced by the enforcement authority; in circumstances of enforcement authority nonfeasance, the higher competent authority may enforce the Act on behalf of the enforcement authority.

The limitation of the penalty imposed in accordance with the Act shall be determined according to the waste’s pollution degree and characteristics and its hazardous degree, in which the penalty rules shall be enacted by the central competent authority.
If the benefit ill-gotten from the violation surpasses the maximum amount of the statutory fine, the penalty shall be aggregated within the scope of the ill-gotten benefit, which is not limited by the maximum amount of the statutory fine.
The determination and calculation regulations of the ill-gotten benefit referred to in the preceding paragraph shall be enacted by the central competent authority.

Penalty and criminal responsibility aspects of a particular case shall be separately addressed.

Those who fail to pay fines issued pursuant to this Act by the deadline shall be referred for compulsory enforcement in accordance with the law.

Continued failure to pay clearance and disposal fees pursuant to Article 24, after expiration of the time period designated for payment shall be referred to the courts for compulsory enforcement.

For acts that violate this Act, the public may address detailed facts or submit proof to inform the local enforcement authority or competent authority.
For the informing action in the foregoing paragraph, if the competent authority or enforcement authority verifies that it is true and impose fines; as the fines reach specific amounts, may allot specific percentage of the actual collected fines as reward for the informants.
The informing action and rewarding regulations in the foregoing paragraph shall be determined by the special municipality, county or city competent authority.
When the competent authority or enforcement authority conducts verification of the foregoing case, identification of the informants shall be kept confidential.

Enterprise expense incurred from waste clearance shall be tax deductible.
Enterprises that are in compliance with relevant regulations of this Act and with excellent performance in the area of waste clearance, reduction, recycling and reuse shall be rewarded; reward regulations shall be determined by the central competent authority in consultation with the central industry competent authority.

Funds gained from selling recycled waste by the enforcement authority from waste recycling work shall be spent in specific purpose that is relevant to waste recycling and a specific percentage may be allotted as reward for waste recycling operators.
Allocation percentage and exercising regulations of the fund in the foregoing paragraph gained from selling recycled waste shall be determined by the central competent authority.
For the funds gained from conducting general waste recycling at the government agencies or public schools, a special government agency account at government treasury shall be established and managed properly.