Water Pollution Control Act Article 35

Those that have reporting obligations pursuant to this Act that knowingly report false information or keep false records of their operations shall be punished by a maximum of three years imprisonment, detention and/or a fine of NT$200,000 to NT$3 million.
中文原文 水污染防治法第35條
依本法規定有申報義務,明知為不實之事項而申報不實或於業務上作成之文書為虛偽記載者,處三年以下有期徒刑、拘役或科或併科新臺幣二十萬元以上三百萬元以下罰金。

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