Air Pollution Control Act Article 75

If public or private premises fabricate or falsify air pollution control fees required to be paid in accordance with Article 16 (1) or intentionally underreport or fail to report any information that is related to the calculation of air pollution control fees, competent authorities at all levels may proceed in accordance with the following:1.Mobile pollution sources: The central competent authority may calculate the air pollution control fee at double the air pollution control fee rate for mobile pollution sources.2.Construction projects: The special municipality, county or city competent authority may calculate the fee at double the construction project air pollution control fee rate based on the results of inspection or relevant information.3.Stationary pollution sources rather than construction projects: The central competent authority may calculate the fee at double the fee rates for pollution source emissions based on emission factors and quality and quantity balance measurements.If public or private premises evade air pollution control fees through the methods stated in the preceding paragraph, competent authorities at all levels shall not only calculate and collect any evaded air pollution control fees based on the calculation in the preceding paragraph, but also recalculate the payable amount backward for up to five years. However, for air pollutants that have been subject to air pollution control fees for less than five years, the payable amount shall be calculated from the initial fee charge date.For the backdated fees in the preceding paragraph, interest shall be accrued daily, from the day following the date of payment deadline notified by the competent authority or the day when the fee evasion started, 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 as of the date of payment.