Water Pollution Control Act Article 66-3

Authorities of each level of government shall set up a special fund according to Article 11, Paragraph 6. The source of this fund, besides the payment received from the waste water prevention fee, shall also include the additional fines received from the previous Act.If the source of the fund in the preceding paragraph comes from additional fines, the money shall be prioritized to be used in fixing the waterbody that the polluter paid for.
中文原文 水污染防治法第66-3條
各級主管機關依第十一條第六項設置之特種基金,其來源除該條第一項水污染防治費徵收之費用外,應包括各級主管機關依前條追繳之所得利益及依本法裁處之部分罰鍰。
前項基金來源屬追繳之所得利益及依本法裁處之罰鍰者,應優先支用於該違反本法義務者所污染水體之整治。

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