Noise Control Act Enforcement Rules Article 5

The penalties for those who violate the standards prescribed in Article 11, Paragraph 1 of this Act, or violate the regulations of Article 19, Paragraph 3 of this Act, or who evade, obstruct, or refuse inspection or appraisal shall be determined by the special municipality, county, or city competent authority of the location in which the violations occurred.
中文原文 噪音管制法施行細則第5條
違反依本法第十一條第一項所定標準者,或違反本法第十九條第三項規定,規避、妨礙或拒絕檢查或鑑定者,由違規行為所在地直轄市、縣(市)主管機關裁處。

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