Water Pollution Control Act Article 64

Unless other regulations apply, the penalties determined in this Act shall be assessed by the Environmental Protection Administration, Executive Yuan, at the central government level, the municipal government in special municipalities and the county or city government in counties and cities.
中文原文 水污染防治法第64條
本法所定之處罰,除另有規定外,在中央由行政院環境保護署為之,在直轄市由直轄市政府為之,在縣(市)由縣(市)政府為之。

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