Water Pollution Control Act Article 66-2

For those benefited from violating this Act, fine may be increased to the extent appropriate within the scope of the benefit gained.A person who, having made another person liable for penalty in consequence of an act in breach of duty under administrative law committed by him for the benefit of such person, has nevertheless received no penalty himself despite the fact that he has gained benefits in property as a result of such act, may be demanded to have such benefits in property returned to a certain extent within the scope of the value of the benefits which he has gained.If a person is liable for penalty by reason of his commission of an act in breach of duty under administrative law, but another person who, despite the fact that he has gained benefits in property as a result of such act, has received no penalty therefor, the latter may be demanded to have such benefits in property returned to a certain extent within the scope of the value of the benefits which he has gained.The demand for returning of benefits under the three preceding paragraphs shall be made in the form of an administrative disposition to be delivered by the competent agency imposing the sanction; the benefit mentioned before must include conspicuous benefits and inconspicuous benefits; inconspicuous benefits are the costs that should have been made but were avoided. The central competent authority shall determine the method to calculate the amount of returning benefit.
中文原文 水污染防治法第66-2條
違反本法義務行為而有所得利益者,除應依本法規定裁處一定金額之罰鍰外,並得於所得利益之範圍內,予以追繳。
為他人利益而實施行為,致使他人違反本法上義務應受處罰者,該行為人因其行為受有財產上利益而未受處罰時,得於其所受財產上利益價值範圍內,予以追繳。
行為人違反本法上義務應受處罰,他人因該行為受有財產上利益而未受處罰時,得於其所受財產上利益價值範圍內,予以追繳。
前三項追繳,由為裁處之主管機關以行政處分為之;所稱利益得包括積極利益及應支出而未支出或減少支出之消極利益,其核算及推估辦法,由中央主管機關定之。

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