Water Pollution Control Act Article 71

The competent authority shall be order the polluter to perform clearance and disposal within a limited period for the occurrence of a pollution incident on a surface water body; when the clearance and disposal is not performed by the deadline, the competent authority may perform clearance and disposal in place of the polluter and seek compensation from the polluter for necessary clearance and disposal, improvement and derivative expenses.The right to seek compensation for necessary expenses of the foregoing paragraph shall take precedence over all creditor rights and collateral rights.
中文原文 水污染防治法第71條
地面水體發生污染事件,主管機關應令污染行為人限期清除處理,屆期不為清除處理時,主管機關得代為清除處理,並向其求償清理、改善及衍生之必要費用。
前項必要費用之求償權,優於一切債權及抵押權。

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