Climate Change Response Act Article 47

Entities in any of the following circumstances shall be fined NT$200,000 to NT$2 million and notified to make improvements within a prescribed period of time. Failure to correct within the prescribed period will result in monetary penalty and a fine each time an offense occurs. Under severe circumstances, the following entity may be ordered to suspend operation or business, and be constrained or prohibited from trading:1. Violation of Article 21 (1) those obligated to provide accounting and registration who knowingly submit false information.2. Violation of Article 36 (2) those required to register who knowingly providing false information.For those in the two circumstances of the preceding paragraph, the false registered amount of allowances shall be subtracted from the next renewal allocation by the central competent authorities.
中文原文 溫室氣體減量及管理法第47條
事業有下列情形之一者,處新臺幣二十萬元以上二百萬元以下罰鍰,並通知限期改善;屆期仍未完成改善者,按次處罰;情節重大者,得令其停止操作、停工或停業,及限制或停止交易:
一、依第二十一條第一項規定有盤查、登錄義務者,明知為不實之事項而盤查、登錄。
二、依第三十六條第二項規定登錄者,明知為不實之事項而登錄。
有前項第二款情形者,中央主管機關應於重新核配排放量時,扣減其登錄不實之差額排放量。

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