Air Pollution Control Act Article 83

The penalties determined pursuant to the Act shall be assessed by the Environmental Protection Administration, Executive Yuan, at the central government level, the municipal government in special municipalities,or county or city government in counties or cities.
中文原文 空氣污染防制法第83條
本法所定之處罰,在中央由行政院環境保護署為之;在直轄市、縣(市)由直轄市、縣(市)政府為之。

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