In any of the following circumstances, when death results, the responsible party shall be subject to life imprisonment or at least 7 years of imprisonment, and may be fined from NT$5 million to NT$10 million; when serious injury results, the responsible party shall be subject to from 3 to 10 years of imprisonment, and may be fined from NT$3 million to NT$5 million; when health hazards causing disease result, the responsible party shall be subject to from six months to five years of imprisonment, and may be fined NT$1 million to NT$4 million:
I.Violation of the restrictions or prohibitions announced in Paragraph 2, Article 8.
II.Unauthorized handling after failing to obtain a permit as prescribed in Paragraph 1, Article 14 or handling not in compliance with the items listed on the permit.
III.Unauthorized handling after failing to perform registration or obtain approval as prescribed in Paragraph 4 of Article 8, Paragraphs 2 and 3 of Article 13, or Paragraph 1 of Article 25 or handling not in compliance with the items listed on the registration or approval document.
IV.The failure to promptly adopt emergency control measures pursuant to Paragraph 1 of Article 41or comply with an order issued by the competent authority pursuant to Paragraph 3 of the same article.

When any one of the following situations applies, the responsible party shall be subject to from six months to 5 years of imprisonment, detention, and/or a fine of from NT$1 million to NT$5 million:
I. Violation of the restrictions or prohibitions announced in Paragraph 2, Article 8, causing severe pollution to the environment.
II. Unauthorized handling after failing to obtain a permit pursuant to Paragraph 1, Article 13 or handling not in compliance with the items listed on the permit, causing severe pollution to the environment.
III.Unauthorized handling after failing to obtain registration or approval pursuant to Paragraph 4 of Article 8, Paragraph 2 and 3 of Article 13, or Paragraph 1 of Article 25 or handling not in compliance with the items listed on the registration or approval document, causing severe pollution to the environment.
IV.The failure to promptly adopt emergency control measures pursuant to Paragraph 1 of Article 41or comply with an order issued by the competent authority pursuant to Paragraph 3 of the same article, causing severe pollution to the environment.
V. Those circumstances in which those that have reporting obligations pursuant to the regulations of this Act knowingly report false information or keep false records of their operations.

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 work responsibilities, violates either of the two previous articles, in addition to the perpetrator being punished, said juridical person or natural person shall also be fined up to ten times the fine amount pursuant to the regulations of each article violated.

If a handler does not comply with an order by the competent authority to suspend work or business pursuant to this Act, the responsible person shall be subject to less than 3 years of imprisonment, detention and/or a fine of from NT$200,000 to NT$5 million.
If a handler does not comply with an order by the competent authority to stop activities, the responsible person shall be subject to less than 1 year of imprisonment, detention and/or a fine of from NT$200,000 to NT$1 million.

A handler may not dismiss, demote, reduce the pay of, or take any other unfavorable action against professional technology management personnel or other employee who disclose behavior in violation of this Act to the competent authority or judicial agency, serves as a witness in a lawsuit, or refuses to participate in actions violating this Act.
Any dismissal, demotion, pay reduction, or other unfavorable action taken by a handler or its person exercising management powers shall be invalid.
If the professional technology management personnel or other employee of a handler is subject to unfavorable action due to the behavior specified in Paragraph 1, the handler shall bear responsibility for presenting evidence showing that the unfavorable action is unconnected with the behavior specified in Paragraph 1.
If the professional technology management personnel or other employee of a handler commits an offense of interference with personal privacy or breach of trust under criminal law or special criminal law in their disclosure, the sentence for committing such offences shall be reduced or waived.
If the professional technology management personnel or other employee of a handler has participated in behavior subject to criminal responsibility pursuant to this Act, but discloses this behavior to the competent authority or makes a confession or surrenders to a judicial agency, resulting in the capture of other principal criminals or accomplices, the sentence for such crimes shall be reduced or waived.
If the professional technology management personnel or other employee of a handler is the victim of unfavorable action as described in Paragraph 1, the competent authority shall provide necessary legal assistance.
The central competent authority shall determine the implementation procedures for application eligibility, assistance scope, review methods, commissioning and such matters for the legal assistance in Paragraph 6.

Those in one of the following circumstances shall be fined NT$1 million to NT$5 million and shall be ordered to make improvements within a limited time period. Those that have failed to complete improvements by the deadline may be ordered to suspend work or suspend business. When necessary, the competent authority may issue orders for the termination of business, the revocation or cancellation of registration or the revocation or cancellation of permits.
I. A violation of restrictions or prohibitions officially announced pursuant to Article 8, Paragraph 2.
II.Failure to obtain a permit pursuant to Article 13, Paragraph 1 and the performance of unauthorized handling.
III.A violation of Article 19.
IV.Failure to purchase liability insurance to cover handling risks pursuant to Article 16, Paragraph 1.
V.A violation of implementation procedures prescribed in Article 39, Paragraphs 1 or 2 or Paragraph 3 of the same article governing the installation, construction, operation, inspection, maintenance, service, or calibration of emergency response equipment and detection and alarm equipment that causes pollution of the environment.
VI.A violation of the regulations of Paragraph 1 or Paragraph 3 of Article 41; a violation of the regulations of Paragraph 4 of the same article that causes pollution of the environment; a failure to bear responsibility for clearance and disposal pursuant to Paragraph 5 of the same article.
VII. Failure to perform clearance and disposal by the deadline after having been ordered by the competent authority pursuant to Article 45, Subparagraph 1 or 2 to perform clearance and disposal within a limited period.

Those who manufacture or import new chemical substances without obtaining registration and approval pursuant to Paragraph 1, Article 30 shall be subject to fines of from NT$200,000 to NT$2 million, and shall be ordered to make improvement within a limited time period. If the responsible party fails to complete improvement before the deadline, that party may be fined per violation. If the responsible party fails to complete improvement before the deadline after being again ordered to make improvement within a limited time period, that party may be ordered to stop work, suspend business, or re-export the chemical substances.
Those who manufacture or import existing chemical substances without obtaining registration and approval pursuant to Paragraph 1, Article 30, or who fail to perform reporting pursuant to Paragraph 3 of the same article, shall be subject to fines of from NT$30,000 to NT$300,000, and the party shall be ordered to make improvement within a limited time period. If the responsible party fails to complete improvement before the deadline, that party may be fined per violation. If the responsible party fails to complete improvement before the deadline after being again ordered to make improvement within a limited time period, that party may be ordered to stop work, suspend business, or re-export the chemical substances.
Those who violate of the regulations of Paragraph 1, Article 31 concerning additional clauses shall be subject to fines of from NT$100,000 to NT$500,000, and shall be ordered to make improvement within a limited time period. The registration and approval of those who fail to make improvement before the deadline may be revoked. The manufacturers and importers of the chemical substances in question, their compounds, and their finished products must recycle or destroy such substances, compounds, or products, and the competent authority may, when necessary, perform the recycling or destruction of such items, and shall collect necessary expenses.
Violation of the regulations of Paragraph 5, Article 30 concerning registration of manufacture or import status, registration deadline, joint registration methods, reporting or addition of chemical substance data, and document preservation methods shall be subject to fines of from NT$30,000 to NT$300,000, and shall be ordered to make improvement within a limited time period. Those who fail to make improvement before the deadline may be fined per violation. If the responsible party fails to complete improvement before the deadline after being again ordered to make improvement within a limited time period, that party may be ordered to stop work, suspend business, or re-export the chemical substances.

Those who evade, obstruct, or refuse the competent authority's audit, orders, sampling for testing, or sealing for custody as prescribed in Paragraph 1, Article 44 and Paragraph 3, Article 48 shall be subject to fines of from NT$300,000 to NT$1.5 million, and may be fined per violation.

Those in one of the following circumstances shall be fined NT$100,000 to NT$500,000 and shall be ordered to make improvements within a limited time period. Those that have failed to complete improvements by the deadline may be ordered to suspend work or suspend business. When necessary, the competent authority may issue orders for the termination of business, the revocation or cancellation of registration or the revocation or cancellation of permits.
I.A party with recording, filing, preservation, or reporting responsibilities pursuant to Paragraph 1, Article 9, Paragraph 1, Article 40 or Paragraph 5, Article 41 fails to perform recording, filing, preservation, or reporting tasks.
II.Unauthorized handling after failing to apply for registration in violation of the regulations of Paragraph 2 or Paragraph 3 of Article 13.
III.Violation of the regulations of Paragraph 1, Article 17, Paragraph 1, Article 18, Paragraph 1, Article 21 or Paragraph 1, Article 35.
IV.Violation of the regulations of Paragraph 2, Article 36 concerning insurance targets, insurance contract items, minimum insurance amounts, insurance content, and document preservation management regulations or violation of the regulations of Paragraph 1, Article 37 by failure to take active steps to prevent accidents and failure to assign emergency responders or emergency response organizations certified by central governing authority .
V.Violation of the regulations of Paragraph 1 and Paragraph 2, Article 29 or the management regulations as prescribed in Paragraph 3 of the same article concerning the installation, construction, operation, inspection, maintenance, safekeeping, calibration, frequency of record keeping, connection method, record storage and the preservation of records for emergency response, detection and warning equipment.
VI.Violation of the regulations of Paragraph 2, Article 40 or the management regulations as prescribed in Paragraph 3 of the same article concerning markings, safety equipment, and handling of accidents during transport.
VII. Violation of the regulations of Paragraph 3, Article 44 concerning permit testing categories or the regulations of the same Paragraph concerning the conditions, facilities, testing personnel qualifications, in-service training, testing permit validity period, data submission, and performance of work responsibilities.

Those in one of the following circumstances shall be fined NT$60,000 to NT$300,000 and shall be ordered to make improvements within a limited time period; those that have failed to complete improvements by the deadline may be ordered to suspend work or suspend business; when necessary, the competent authority may issue orders for the termination of business, the revocation or cancellation of registration or the revocation or cancellation of permits.
I. Unauthorized handling after failing to comply with Paragraph 4, Article 8 or the violation of regulations concerning approval and permit issuance (replacement and re-issue) and permit and approval changes as prescribed in Paragraph 5 of the same article.
II. When records (forms) are produced or reported pursuant to Paragraph 2, Article 9, the content or format has omissions, or failure to complete additions and corrections required by the competent authority before the assigned deadline.
III. Violation of the management regulations of Paragraph 2, Article 9 concerning record reporting frequency, methods, and preservation.
IV. Violation of the regulations of Article 10 concerning total release quantity control methods and handling.
V. Violation of the regulations of Paragraph 1, Article 11.
VI. Failure to perform handling in compliance with the items listed on the handling permit pursuant to Paragraph 1, Article 13 or failure to perform handling in compliance with the registration items pursuant to Paragraph 2 or 3 of the same article.
VII. Unauthorized handling after failing to obtain approval in violation of the regulations of Paragraph 4, Article 13 or handling not in compliance with the approved items.
VIII. Violation of the management regulations of Paragraph 5, Article 13 concerning permit registration approval, permit issuance (replacement and re-issue), and permit change.
IX. Violation of the management regulations of Paragraph 2, Article 17 concerning marking of containers, packaging, handling premises, and facilities, and the production, classification, pictures, content, format, and establishment of safety data sheets.
X. Violation of the management regulations of Paragraph 2, Article 18 concerning professional technical management personnel qualifications, training, assignment grade, number of assigned persons, performance of work responsibilities, deputies, and changes.
XI. Violation of the management regulations of Subparagraph 1, Article 23 concerning the management authority of government agencies and academic organizations, their uses, assignment of professional technical management personnel, transport, record production, reporting, and length of preservation, marking, storage, and audit or failure to perform handling in compliance with the management methods prescribed in Subparagraph 2 of the same article.
XII. Violation of the management regulations of Paragraph 3, Article 25 concerning hazard prevention and the production, content, submission, and implementation of response plans.
XIII. Violation of the training and retraining management regulations of Paragraph 2, Article 37 or the failure to preserve training records in accordance with Paragraph 3 of the management regulations with regard to the management of relevant grades, number of people, (re)training, training record keeping, and registration; or the failure to establish mutual aid group stipulated in Paragraph 1, Article 38; or the failure to carry out the management matters with regard to mutual aid group requisite assistance matters, applications, plan submissions, effective period, changes, training and auditing as stipulated in Paragraph 2, Article 38.
XIV. Violation of regulations in Paragraph 3, Article 40 concerning the reporting and keeping of transport manifests and documents to be carried.

Those who operate mail order, online shopping or other platforms that provide transactions for selling or transfer in violation of regulations in Paragraph 2, Article 21 or Paragraph 2, Article 28 shall be fined NT$60,000 to NT$300,000, and may be fined per violation.

Those in one of the following circumstances shall be fined NT$30,000 to NT$300,000 and shall be ordered to make improvements within a limited time period; those that have failed to complete improvements by the deadline may be ordered to suspend work or suspend business; when necessary, the competent authority may issue orders for the termination of business, the revocation or cancellation of registration or the revocation or cancellation of permits.
I. Violation of the regulations of Paragraph 2, Article 24.
II.Unauthorized handling after failing to obtain approval in violation of the regulations of Paragraph 1, Article 25 or handling not in compliance with the approved items.
III. Violation of the regulations of Paragraph 3, Article 25 concerning approval, permit issuance (replacement and re-issue), and permit change.
IV. Violation of the regulations of Paragraph 1, Article 26 or failure to complete additions and corrections to the content or format of incomplete produced or reported records as required by the competent authority before the assigned deadline in accordance with Paragraph 2 of the same article.
V. Violation of the management regulations of Paragraph 2, Article 26 concerning record reporting frequency, methods, and preservation.
VI.Violation of the regulations of Paragraph 1, Article 27 or Paragraph 1, Article 28.
VII. Violation of the management regulations of Paragraph 2, Article 27 concerning marking of containers, packaging, handling premises, and facilities, and the production, classification, pictures, content, format, and establishment of safety data sheets.
VIII. Violation of the management regulations with regard to the qualifications, training, assigned employment grades; assigned number of personnel; work responsibilities; deputies or changes for the professional technical management personnel as determined in the regulations of Paragraph 1 or Paragraph 2 of Article 18 applicable under Article 29; or violation of the management regulations with regard to the management authority of relevant government agencies or academic organizations, uses, assignment of professional technical management personnel, transport, record production, reporting, and length of preservation, marking, storage, and audit as determined in implementation procedures of Subparagraph 1, Article 23 or failure to perform handling in compliance with the management methods prescribed in Subparagraph 2 of the same article applicable under Article 29.

Professional technical management personnel who violate the regulations in Article 18 Paragraph 2, Article 23 SubParagraph1 with regard to training and work responsibilities applicable under Article 29 shall be fined NT$4,000 to NT$20,000. When necessary, the competent authority may revoke or cancel qualification certificates.

When auditing of toxic chemical substances, chemical substances of very concern, chemical substances that must be registered, or related goods pursuant to Article 43, the following actions shall be taken according to audit results:
I. Substances or goods in violation of this Act must be confiscated.
II.Sealed substances or related goods that have been identified as requiring improvements or a change in substances used in production must be confiscated if they fail to make improvements or change substances used in production.

Except as required by facts and approved by the central competent authority, the notification period for making improvements, reports or changes in substances used in production pursuant to this Act shall not exceed 30 days.

Unless other regulations apply, penalties set forth in this Act shall be determined by the Environmental Protection Administration of the Executive Yuan at the central level, the special municipality government at the special municipality level, the county or city government at the county or city government level.
The execution of work or business suspension and the revocation or cancellation of permits, registrations or approval documents pursuant to this law shall be carried out by the competent authority. With regard to orders to terminate operation, the competent authority shall transfer execution requests to the industry competent authority.
The severity of the punishment for those who are punished pursuant to this Act shall be decided according to the details of the violations involved. The penalty guidelines for such decisions shall be determined by the central competent authority.

Those who violate their duties or actions as prescribed in this Act and obtain material gain, apart from being fined certain amounts pursuant to the regulations of this Act, payment of amounts within the scope of the material gain may also be sought.
When actions taken to benefit others result in others being subject to punishment for violation of the duties as prescribed in this Act, payment of amounts within the scope of the material gain may also be sought since the perpetrator received material gain but no punishment.
If a perpetrator is subject to punishment for violation of the duties as prescribed in this Act, but others receive material gain but no punishment as a consequence of such actions, payment of amounts within the scope of the material gain may also be sought.
With regard to the seeking of payment in Paragraphs 1 to 3, the deciding competent authority may handle the case through an administrative dispositon So-called "material gains" include active gains and passive gains in the form of reduced or waived payments; the central competent authority shall determine regulations the calculation and estimation thereof.

People or groups may report actions violating the regulations of this Act through statements of facts or submissions of evidential information to the special municipality, county, or city competent authority.
Special municipality, county, and city competent authorities shall maintain the confidentiality of informant identities. If a report in the foregoing Paragraph is verified and a fine assessed, when the amount of the fine reaches a certain threshold, a certain percentage of total collected fine amount shall be provided as a reward to the informant.
The special municipality, county, or city competent authority shall determine regulations governing the qualifications of informants making reports and receiving rewards, reward percentage, allocation method, and other relevant matters in Paragraph 1.