Enforcement Rules of Soil and water Conservation Act Article 32

The date of initial punishment mentioned in Paragraph 2, Article 23 of the Act means the date the special municipality or county/city regulatory authority imposes the first fine and serves the notice on the soil and water conservation obligor.
中文原文 水土保持法施行細則第32條
本法第二十三條第二項所稱第一次處罰之日,係指經直轄市、縣(市)主管機關第一次裁處罰鍰,通知送達水土保持義務人之日。

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