Air Pollution Control Act Article 54

If those that have application or reporting obligations pursuant to the Act file applications based on false information, knowingly report false information or keep false records of their operations, they shall be punished by a maximum of three years imprisonment, detention and/or a fine of NT$200,000 to NT$5 million.
中文原文 空氣污染防制法第54條
依本法規定有申請或申報義務,明知為不實之事項而申請、申報不實或於業務上作成之文書為虛偽記載者,處三年以下有期徒刑、拘役或科或併科新臺幣二十萬元以上五百萬元以下罰金。

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