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.