Air Pollution Control Act Article 74

For those that fail to pay fees pursuant to the fee collection regulations determined pursuant to Article 16 (2) by the deadline, an overdue fine, which shall be assessed at a rate of 0.5% of the overdue amount for each day the fees are overdue, shall be paid together with the overdue fees. Those that still fail to pay fees 30 days after the deadline shall be fined NT$1,500 to NT$60,000. Those violators that are industrial or commercial facilities or sites shall be fined NT$100,000 to NT$1 million which shall be paid by the deadline provided.For the fees and overdue fines that shall be required to be paid in the preceding paragraph, interest shall be accrued daily from the day after the overdue deadline to the date of payment based on the fixed annual interest rate for a one-year time deposit with the Directorate General of the Postal Remittances and Savings Bank on the date of payment.
中文原文 空氣污染防制法第74條
未依第十六條第二項所定辦法,於期限內繳納費用者,每逾一日按滯納之金額加徵百分之零點五滯納金,一併繳納;逾期三十日仍未申報或繳納者,處新臺幣一千五百元以上六萬元以下罰鍰;其為工商廠、場者,處新臺幣十萬元以上一百萬元以下罰鍰,並限期繳納。
前項應繳納費用,應自滯納期限屆滿之次日,至繳納之日止,依繳納當日郵政儲金一年期定期存款固定利率按日加計利息。

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