Air Pollution Control Act Article 76

For those circumstances in which the regulations determined pursuant to Article 38 (2) for restrictions on vehicles idling are violated, users or owners of the vehicles shall be fined NT$1,500 to NT$60,000 and be ordered to make improvements. If they still fail to make improvements, they shall be penalized consecutively per violation until actual completion of improvements.For those circumstances in which the control measures for mobile pollution sources officially announced by special municipality, county or city competent authorities in Article 40 (3) are violated, users or owners of the motor vehicles shall be fined NT$500 to NT$60,000; those users or owners of mobile pollution sources other than motor vehicles shall be fined NT$5,000 to NT$1 million and be ordered to make improvements. If they still fail to make improvements, they shall be penalized consecutively per violation until actual completion of improvements.
中文原文 空氣污染防制法第76條
違反第三十八條第二項所定辦法有關怠速停車限制之規定者,處汽車使用人或所有人新臺幣一千五百元以上六萬元以下罰鍰,並得令其改善;未改善者,得按次處罰至改善為止。
違反第四十條第三項直轄市、縣(市)主管機關公告之移動污染源管制措施者,處汽車使用人或所有人新臺幣五百元以上六萬元以下罰鍰;處汽車以外其他移動污染源使用人、所有人新臺幣五千元以上一百萬元以下罰鍰,並得令其改善,未改善者,得按次處罰至改善為止。

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