Climate Change Response Act Article 56

Entities that fail to surrender the specified amount of emissions allowances within the deadline, in violation of Article 36 (1), will result in a monetary penalty three times the carbon market price per metric ton. The maximum penalty is NT$1,500 per metric ton.The central competent authority shall in consultation with the central industry competent authorities determine the carbon market price mentioned in the foregoing paragraph, taking into consideration domestic and international carbon market trading prices, with regular review and announcement.
中文原文 溫室氣體減量及管理法第56條
事業違反第三十六條第一項規定,於移轉期限日,帳戶中未登錄足供扣減之排放額度者,每公噸超額量處碳市場價格三倍之罰鍰,以每一公噸新臺幣一千五百元為上限。
前項碳市場價格,由中央主管機關會商中央目的事業主管機關參考國內外碳市場交易價格定期檢討並公告之。

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