Sand and Gravel Excavation Act Article 38

A sand and gravel excavator who fails to carry out site rehabilitation in accordance with Article 26 or Article 27 shall be punished with an administrative fine of not less than NT$500,000 and not more than NT$2,500,000, and shall be ordered to carry out site rehabilitation within a prescribed time limit; if site rehabilitation is not carried out or remains incomplete upon expiration of that time limit, successive fines may be imposed for each occurrence until the sand and gravel excavator complies. Where necessary, the Competent Authority of the Special Municipality or County (City) may carry out the site rehabilitation and remove the facilities on behalf of the sand and gravel excavator; the expenses thereof shall be borne by the sand and gravel excavator.
中文原文 土石採取法第38條
未依第二十六條或第二十七條規定辦理整復者,處新臺幣五十萬元以上二百五十萬元以下罰鍰,並命其限期整復;屆期不辦理整復或整復不完整者,得按次連續處罰至遵行為止。
必要時,得由直轄市、縣(市)主管機關代為整復及清除其設施;其費用,由土石採取人負擔。

English translation for reference only; the Chinese text prevails. Not legal advice.