Drinking Water Management Act Article 26

Unless other regulations in this Act apply, 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 or cities.
中文原文 飲用水管理條例第26條
本條例所定之處罰,除本條例另有規定外,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.