Any person who violates the provisions in article 7, paragraph 5 by not adopting necessary response measures, or whoever fails to comply with orders given by a special municipality, county, or city competent authority pursuant to article 15, paragraph 1, subparagraph 1 and paragraph 2, thereby causing human death, shall be sentenced to life imprisonment or imprisonment not less than seven years; in addition thereto, a fine of not more than NT$5 million may be imposed; whoever causes severe injury shall be sentenced to imprisonment not less than three years but not more than ten years; in addition thereto, a fine of not more than NT$3 million may be imposed.

(a) Any person who pollutes the soil deliberately with the intention to change the classification of land use shall be sentenced to imprisonment not less than one year but not more than five years; in addition thereto, a fine of not more than NT$1 million may be imposed.
(b) Any person who pollutes the soil or groundwater deliberately, causing the land to become a pollution control site or remediation site, shall be sentenced to imprisonment not less than one year but not more than five years.
(c) A person who commits the violations in the preceding two paragraphs, thereby causing human death, shall be sentenced to life imprisonment or imprisonment not less than seven years; in addition thereto, a fine of not more than NT$5 million may be imposed; whoever causes severe injury shall be sentenced to imprisonment not less than three years but not more than ten years; in addition thereto, a fine of not more than NT$3 million may be imposed.

(a) Any of the polluters, persons potentially responsible for pollution, interested parties of the polluted land, practitioners of testing organizations, and assessment and investigation personnel provided in articles 8 and 9 who makes false entry in the document prepared pursuant to this Act shall be sentenced to imprisonment for not more than three years, detention for work; in lieu thereof, or in addition thereto, a fine not more than NT$1 million may be imposed.
(b) Any responsible person of the industries publicly announced by the central competent authority, who provides or submits soil pollution assessment and investigation data with false entry pursuant to articles 8 and 9 shall be sentenced to a fine not more than NT$1 million may be imposed.

Any person who fails to comply with the order of a special municipality, county, or city competent authority given pursuant to article 15, paragraph 1, subparagraph 1 shall be sentenced to imprisonment for not more than one year, detention for work; in lieu thereof, or in addition thereto, a fine not more than NT$300,000 may be imposed.

Any person who is a responsible person of a juridical person, or an agent, employee or other practitioner of a juridical person or natural person, violates, due to the performance of business activities, any crime as provided from article 32 to the preceding article, except that the violator shall be sentenced pursuant to the provisions of each article violated, the said juridical person or natural person shall also be sentenced a fine pursuant to the provisions of each article violated.

Any of the polluters or persons potentially responsible for pollution who violates the provisions of article 12, paragraph 7, article 13, paragraph 1, article 22, paragraphs 1 or 4, or article 24, paragraph 7 by failing to submit a control plan or remediation plan shall be fined NT$1 million to NT$5 million and shall be notified to make correction or improvement within a time limit; whoever has still failed to make correction or improvement by the expiration date shall be fined per violation.

(a) Any person who has one of the following circumstances shall be fined NT$200,000 to NT$1,000,000 and may be fined per violation:
(1) evasion, obstruction, or rejection of the verification, audit, order, or matters in which they must cooperate, implemented pursuant to article 7, paragraph 1, article 25, or article 28, paragraph 5.
(2) failure to comply with orders given by a competent authority at any level pursuant to article 7, paragraph 5 or article 15, paragraph 2.
(a) Any person who has one of the following circumstances shall be fined NT$200,000 to NT$1,000,000, and shall be notified to make correction within a time limit; whoever has still failed to make correction by the expiration date shall be fined per violation:
(1) A polluter or person potentially responsible for pollution fails to submit or implement a soil or groundwater pollution investigation and assessment plan pursuant to article 14, paragraph 1.
(2) A polluter or person potentially responsible for pollution sends a control plan or remediation plan to a special municipality, county, or city competent authority for review pursuant to article 13, paragraph 1 or article 22, paragraph 1, but fails to complete correction by the expiration date after being notified in writing by the special municipality, county, or city competent authority for three times to make corrections.
(3) The implementer of a control plan or remediation plan fails to implement the content of the control plan or remediation plan approved by the competent authority pursuant to article 13, article 22, paragraphs 1 or 3, or article 24, paragraph 5.

Any person who fails to pay fees by the expiration date pursuant to the fee collection regulations prescribed under article 28, paragraph 2 shall pay, in addition to said fees, interest that shall accrue daily based on the fixed annual interest rate for a one-year time deposit with the Postal Savings on the day of the payment deadline; any person who has still failed to make payments within 90 days after the payment deadline shall be fined NT$200,000 to NT$1 million.

(a) An assignor who violates the provisions of article 8, paragraph 1 by failing to report for future reference, or an industry, which is publicly announced by the central competent authority, fails to comply with the provisions of article 9, paragraph 1 shall be fined NT$150,000 to NT$750,000, and shall be notified to make corrections within a time limit; whoever has still failed to make corrections by the deadline shall be fined per violation.
(b) A polluter, person potentially responsible for pollution, or interested party of the polluted land who violates the provisions of article 17 or article 18 shall be fined NT$150,000 to NT$750,000, and shall be notified to make improvement within a time limit; whoever has still failed to make improvement by the deadline shall be fined per violation; in severe circumstances, orders may be issued for the suspension of activities, the suspension of work, or the suspension of business. When necessary, orders may also be issued for the termination of business.
(c) A polluter whose actions cause land to be publicly announced a pollution remediation site shall be fined NT$150,000 to NT$750,000, the polluter’s personal name or company name shall be publicly announced, and the polluter shall receive four hours of lessons concerning relevant regulations of this Act and environmental education.

(a) Any person who has one of the following circumstances shall be fined NT$100,000 to NT$500,000 and shall be notified to make improvement within a time limit; whoever has still failed to make improvement by the deadline shall be fined per violation; in severe circumstances, orders may be issued for the suspension of activities, the suspension of work, or the suspension of business, and when necessary, the competent authority may issue orders for the termination of business:
(1) A person who is not a polluter, person potentially responsible for pollution, or interested party of the polluted land violates the provisions of article 17 or article 18.
(2) Any person who violates the restricted matters concerning a polluted groundwater use restriction zone publicly announced pursuant to article 27, paragraph 1.
(a) Any person who fails to submit a cleanup or pollution prevention plan to the special municipality, county, or city competent authority for approval pursuant to article 19, paragraph 1 shall be fined NT$100,000 to NT$500,000 and shall be notified to make corrections within a time limit; whoever has still failed to make correction by the deadline shall be fined per violation.
(b) Any person who has one of the following circumstances shall be fined NT$100,000 to NT$500,000:
(1) A polluter's acts, though not causing the public announcement of a remediation site, but have caused the land publicly announced a pollution control site.
(2) An interested party of the polluted land fails to demonstrate due diligence as a good manager and causes land to be publicly announced a pollution remediation site.
(a) The special municipality, county, or city competent authority shall publicly announce the personal name or company name of the polluter in the first subparagraph of the preceding paragraph, and shall order the polluter to receive four hours of lessons concerning relevant regulations of this Act and environmental education.

(a) Any person who has one of the following circumstances shall be fined NT$50,000 to NT$250,000.
(1) violation of regulations prescribed pursuant to article 10, paragraph 2 concerning instruments and equipment, test personnel, in-service training, technical evaluation, blind testing, test methods, quality control matters, basic quality system guidelines, test report signing, data submission, and performance of business.
(2) failure to implement in accordance with a cleanup or pollution prevention plan approved pursuant to article 19, paragraph 1.
(3) an interested party failing to demonstrate due diligence as a good manager and causes the land to be publicly announced a control site, though not publicly announced a remediation site.
(a) When a testing organization violates the provisions in the first subparagraph of the preceding paragraph, the central competent authority may order the organization to make improvement within a time limit, whichever has still failed to make improvement by the deadline shall be fined per violation; in severe circumstances, the organization’s permit may cancelled or revoked.
(b) A polluter who violates the provisions of article 40, paragraph 3 or article 41, paragraph 4 by failing to receive lessons shall be fined NT$50,000 to NT$250,000; a polluter who still fails to receive lessons after further notification may be fined per violation until participation in the lessons.

(a) The special municipality, county, or city competent authority may set a time limit and order a polluter or a person potentially responsible pollution to pay the expenditures disbursed pursuant to the provisions in article 12 paragraph 8, article 13 paragraph 2, article 14 paragraph 3, article 15, article 22 paragraphs 2 and 4, and article 24 paragraph 3; the amount a person potentially responsible pollution shall pay is one half of the expenditures disbursed pursuant to the above-mentioned provisions.
(b) Concerning the expenditures made by a person potentially responsible for pollution when implementing the provisions of article 12 paragraph 7, article 13 paragraph 1, article 14 paragraph 1, article 15, and article 22 paragraph 1, an application with attached receipts of expenditures may be made by such a person to the central competent authority for reimbursement of one half of expenditures after completion of the implementation.
(c) If a polluter or person potentially responsible for pollution is a corporate organization, the special municipality, county, or city competent authority may order the statutory responsible person, or company or shareholder holding a majority of the organization’s total capital or total outstanding shares with voting rights, or directly or indirectly controlling the organization’s personnel affairs, financial affairs, or business operations, to pay the expenditures in the two preceding paragraphs within a time limit; likewise in circumstances where the polluter or person potentially responsible for pollution has ceased to exist due to merger, split-up, or other reasons.
(d) In the preceding paragraph, if the statutory responsible person of the polluter or person potentially responsible for pollution, or company or shareholder holding a majority of the organization’s total capital or total outstanding shares with voting rights, or directly or indirectly controlling the organizations personnel affairs, financial affairs, or business operations is actually responsible for making decisions concerning pollution acts, the polluter or person potentially responsible for pollution may seek compensation from the statutory responsible person, company, or shareholder for the expenditures in paragraph 1.
(e) If the expenditures that shall be paid by the statutory responsible person, company, or shareholder pursuant to paragraphs 1 and 3, and for which the polluter or person potentially responsible for pollution shall bear responsibility pursuant to paragraph 3, have not been paid by the deadline, an overdue charge, which shall be accrued at a rate of 0.5% of the overdue amount for each day the payment is overdue, shall be paid together with the overdue payment; those that have still failed to pay the expenditures 30 days after the deadline shall be fined NT$200,000 to NT$1 million, which shall be paid into the Soil and Groundwater Pollution Remediation Fund within a time limit.
(f) Concerning the disbursement of necessary response measure’s expenditures as provided in article 7, paragraph 5, a special municipality, county, or city competent authority may, by applying, mutatis mutandis, the provisions of paragraphs 1 and 5, order a polluter, person potentially responsible for pollution, or statutory responsible person, company or shareholder, site user, administrator, or owner, who are responsible pursuant to paragraph 3, to effect payment thereof within a time limit.
(g) A site user, administrator, or owner may seek compensation, jointly and severally, from the polluter or person potentially responsible for pollution for the expenditures in the preceding paragraph.
(h) A person potentially responsible for pollution may seek compensation, after payment, from the polluter for the expenditures as provided in paragraphs 1, 6, and 7.
(i) When multiple persons are responsible for payment of the expenditures in paragraphs 1, 3, and 6, such persons shall bear joint and several responsibilities for the payment thereof.

When an interested party of the polluted land fails to pay expenses pursuant to article 31, paragraph 1, and does not pay before the deadline after being notified by the special municipality, county, or city competent authority to make payment within a time limit, an overdue fine, which shall be accrued at a rate of 0.5% of the overdue amount for each day the payment of the expenditures is overdue, shall be paid together with the overdue expenses; those that have still failed to pay the expenses 30 days after the deadline shall be fined NT$200,000 to NT$1 million, which shall be paid into the Soil and Groundwater Pollution Remediation Fund within a time limit.

In order to secure the compulsory execution of the payment of necessary expenditures in the two preceding paragraphs, the special municipality, county, or city competent authority may, after a payment order has been served on the polluter, person potentially responsible for pollution, interested party of the polluted land, site user, administrator, or owner, notify the relevant agency not to transfer ownership or establish other rights over the land within the scope of the property for which expenditures shall be paid. If that party is a profit seeking enterprise, the special municipality, county, or city competent authority may notify the industry competent authority to restrict the enterprise’s divestment or cancellation registration.

Unless other provisions of this Act shall apply, the penalties provided in to this Act shall be imposed 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.

(a) The competent authority shall enforce the suspension of work, suspension of business, suspension of activities and cancellation or revocation of permits in this Act; the industry competent authority, following notification by the competent authority, shall enforce orders for the termination of business.
(b) Those enterprises that have been ordered by the competent authority to suspend business or partially or completely suspend work pursuant to this Act shall, prior to the resumption of business or work, shall apply to the competent authority by submitting improvement completion verification documents or documents designated by the competent authority to the competent authority; work or operations may be resumed only after the review by competent authority and obtaining approval thereof.