Air Pollution Control Act Article 55

Those that lack air pollution control equipment or fail to run air pollution control equipment and burn substances prone to cause particular harm to health shall be punished by a maximum of three years imprisonment, detention and/or a fine of NT$200,000 to NT$5 million.The central competent authority shall officially announce the substances prone to cause particular harm to health in the preceding paragraph.
中文原文 空氣污染防制法第55條
無空氣污染防制設備或空氣污染防制設備未運作而燃燒易生特殊有害健康之物質者,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。
前項易生特殊有害健康之物質,由中央主管機關公告之。

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