Waste Disposal Act Article 46-1
Any person falling under any of the following circumstances shall be sentenced to imprisonment for a term of not less than six months and not more than five years, and may additionally be fined not more than NT$10 million:I. Personnel of an enforcement authority who entrusts an illegal waste clearance, disposal, or reuse enterprise to clear, dispose of, or reuse waste; or who entrusts an entrusted party to do so despite being aware that the entrusted party is illegally clearing, disposing of, or reusing waste.II. The responsible person or relevant personnel of a public or private waste disposal entity, joint disposal entity, reuse entity, or disposal facility referred to in Items 3 through 6 of Subparagraph 3 of Paragraph 1 of Article 28, or personnel of an enforcement authority, who issues false certificates for waste that has not been disposed of or reused.
中文原文 廢棄物清理法第46-1條
有下列情形之一者，處六月以上五年以下有期徒刑，得併科新臺幣一千萬元以下罰金：
一、執行機關之人員委託非法清除、處理或再利用業者，清除、處理或再利用廢棄物；或明知受託人非法清除、處理或再利用而仍委託。
二、公民營廢棄物處理機構、共同處理機構、再利用機構或第二十八條第一項第三款第三目至第六目之處理設施負責人或相關人員、執行機關之人員未處理或再利用廢棄物，開具虛偽證明。
一、執行機關之人員委託非法清除、處理或再利用業者，清除、處理或再利用廢棄物；或明知受託人非法清除、處理或再利用而仍委託。
二、公民營廢棄物處理機構、共同處理機構、再利用機構或第二十八條第一項第三款第三目至第六目之處理設施負責人或相關人員、執行機關之人員未處理或再利用廢棄物，開具虛偽證明。