Water Pollution Control Act Article 39

For those circumstances in which a statutory responsible person of a juridical person, or an agent, employee or other working personnel of a juridical person or natural person, due to the performance of business activities, violates, Article 34 to 37, in addition to the perpetrator being punished pursuant to the regulations of each article violated, said juridical person or natural person shall also be fined up to ten times pursuant to the regulations of each Article violated.Any criminally obtained assets or property interests in the possession of those who have intentionally violated this Act shall be confiscated, with the exception of those which should be returned to the victims or those competent authority pursuant to Article 71 that perform clearance, disposal, improvement and derivative expenses in place of the polluter , regardless of whether it belongs to the offender or not,. If the above assets or property interests cannot be confiscated in whole or in part, the equivalent value thereof shall be indemnified either by demanding a payment from the offender or be offset by the property of the offender.To ensure the confiscation of the assets or property interests and a levy on payments or property compensation mentioned in the preceding paragraph, an appropriate amount of properties may be detained where necessary.
中文原文 水污染防治法第39條
法人之負責人、法人或自然人之代理人、受僱人或其他從業人員,因執行業務犯第三十四條至第三十七條之罪者,除依各該條規定處罰其行為人外,對該法人或自然人亦科以各該條十倍以下之罰金。

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