Air Pollution Control Act Article 61

Public or private premises in any of the following circumstances shall be fined NT$20,000 to NT$1 million. Those violators that are industrial or commercial facilities or sites shall be fined NT$100,000 to NT$20 million and be notified to make corrections or make improvements within a limited time period. If the violators still fail to make corrections or make improvements by the deadline, they shall be penalized consecutively per violation. In severe circumstances, orders may be issued for the suspension of work or suspension of business and, when necessary, operating permits may be cancelled or orders issued for the termination of business.1.Failure to reduce pollutant emissions pursuant to Article 8 (3); or2.Violation of the regulations for the authorization of the emission reduction difference for banking, offsetting or trading and other binding matters that are determined pursuant to Article 8 (5).
中文原文 空氣污染防制法第61條
公私場所有下列情形之一者,處新臺幣二萬元以上一百萬元以下罰鍰;其違反者為工商廠、場,處新臺幣十萬元以上二千萬元以下罰鍰,並通知限期補正或改善,屆期仍未補正或完成改善者,按次處罰;情節重大者,得令其停工或停業,必要時,並得廢止其操作許可或勒令歇業:
一、未依第八條第三項規定削減污染物排放量。
二、違反第八條第五項所定辦法有關實際削減量差額認可、保留、抵換、交易及管理事項之規定。

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