Air Pollution Control Act Article 94
Citizens or groups may report any violation by public or private premises of the provisions of the Act or air pollutants emitted by in-use motor vehicles by submitting a description of facts or supporting information to the special municipality, county or city competent authority.The special municipality, county or city competent authority shall determine regulations for report and reward in the preceding paragraph.In the case that public or private premises are reported, and are fined based on the facts that are verified, then the fines that have reached a specific amount may be allocated at a specific percentage as rewards for the informants.The special municipality, county or city competent authority shall keep confidential the identity of the person reporting pursuant to Paragraph 1.
中文原文 空氣污染防制法第94條
人民或團體得敘明事實或檢具證據資料，向直轄市、縣（市）主管機關檢舉公私場所違反本法規定之行為，或使用中汽車排放空氣污染物情形。
前項檢舉及獎勵之辦法，由直轄市、縣（市）主管機關定之。
被檢舉對象屬公私場所，且經查證檢舉屬實並處以罰鍰者，其罰鍰金額達一定數額時，得以實收罰鍰總金額收入之一定比例，提充獎金獎勵檢舉人。
直轄市、縣（市）主管機關對於第一項檢舉人之身分應予保密。
前項檢舉及獎勵之辦法，由直轄市、縣（市）主管機關定之。
被檢舉對象屬公私場所，且經查證檢舉屬實並處以罰鍰者，其罰鍰金額達一定數額時，得以實收罰鍰總金額收入之一定比例，提充獎金獎勵檢舉人。
直轄市、縣（市）主管機關對於第一項檢舉人之身分應予保密。