Climate Change Response Act Article 60

Those that fail to pay the fee pursuant to the fee collection regulations determined pursuant to Article 24 (2), Article 28 (4), and Article 31 (3) by the deadline, shall pay an overdue fine, which shall be assessed at a rate of 0.5% of the overdue amount for each day the fee is overdue, together with the overdue fee. Those that still fail to pay the fee 30 days after the deadline shall be subject to enforcement.For the fees and overdue fines that shall be required to be paid in the preceding paragraph, interest shall be accrued daily from the day after the overdue deadline to the date of payment based on the fixed annual interest rate for a one-year time deposit with the Directorate General of the Postal Remittances and Savings Bank on the date of payment.
中文原文 溫室氣體減量及管理法第60條
未依第二十四條第二項、第二十八條第四項及第三十一條第三項所定辦法,於期限內繳納代金、碳費者,每逾一日按滯納之金額加徵百分之零點五滯納金,一併繳納;逾期三十日仍未繳納者,移送強制執行。
前項應繳納代金、碳費,應自滯納期限屆滿之次日起,至繳納之日止,依繳納當日郵政儲金一年期定期存款固定利率按日加計利息。

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