Sand and Gravel Excavation Act Article 40
Any person who falls under any of the following circumstances shall be punished with an administrative fine of not less than NT$200,000 and not more than NT$1,000,000:1. Failing to promptly report a disaster occurring in a sand and gravel excavation field to the Competent Authority of the Special Municipality or County (City) in accordance with Paragraph 1 of Article 31.2. Refusing, evading, or obstructing inspections conducted under Paragraph 1 of Article 34.