Waste Disposal Act Article 51
Any person who fails to pay recycling, clearance, and disposal fees within the prescribed period pursuant to the regulations prescribed pursuant to Paragraph 4 of Article 16-1 shall pay a delinquent fee, assessed at a rate of 0.5% of the overdue amount for each day overdue, together with the payable fees. Any person who continues to fail to make payment thirty days after the deadline shall be referred for compulsory enforcement. Interest shall accrue daily on the recycling, clearance, and disposal fees payable from the day following the expiration of the overdue payment period to the date of payment, based on the fixed annual interest rate for a one-year time deposit with the Postal Savings System on the date of payment.For recycling, clearance, and disposal fees payable pursuant to Paragraph 1 of Article 16 and Paragraph 1 of Article 16-1, where any person underreports or fails to report information related to the calculation of such fees by falsification, alteration, or other improper means, the central competent authority may directly calculate the amount payable at twice the applicable recycling, clearance, and disposal fee rate based on the inspection results. In addition to calculating and collecting the evaded recycling, clearance, and disposal fees in accordance with the preceding paragraph, the central competent authority shall also recover the payable amount for the preceding five years. Where the fees have been levied for less than five years, the recoverable payable amount shall be calculated from the initial levy date. Interest shall accrue daily on the recoverable payable amount from the day following the payment deadline notified by the central competent authority or from the date on which the evasion of recycling, clearance, and disposal fees occurred to the date of payment, based on the fixed annual interest rate for a one-year time deposit with the Postal Savings System on the date of payment.Any person falling under any of the following circumstances shall be subject to a fine of not less than NT$60,000 and not more than NT$300,000, and may be notified to make improvements within a specified period. Failure to complete such improvements within the prescribed period shall result in penalties being imposed consecutively for each violation. Where the circumstances are serious, an order for suspension of business for a period of not less than one month and not more than one year may also be imposed, or an order may be issued for partial or complete suspension of work:I. Violation of the regulations prescribed pursuant to Paragraph 4 of Article 16-1 or Paragraph 3 of Article 18 regarding registration, reporting, or administration.II. Violation of the standards prescribed pursuant to Paragraph 1 of Article 18 regarding methods or facilities.III. Violation of the regulations prescribed pursuant to Paragraph 5 of Article 18 regarding auditing and certification.IV. Violation of the public announcement prescribed pursuant to Paragraph 1 of Article 19 regarding recycling labels or labeling.V. Violation of the public announcement prescribed pursuant to Paragraph 2 of Article 19 regarding the installation of resource recycling facilities or the performance of collection work.VI. Evading, obstructing, or refusing checks, or refusing to provide information under Article 20.VII. Violation of the provisions concerning payment of recycling incentives prescribed in the public announcement under Paragraph 1 of Article 22.
中文原文 廢棄物清理法第51條
未依第十六條之一第四項所定辦法，於期限內繳納回收清除處理費者，每逾一日按滯納之金額加徵百分之零點五滯納金，一併繳納；逾期三十日仍未繳納者，移送強制執行。
其應繳納之回收清除處理費，應自滯納期限屆滿之次日起，至繳納之日止，依繳納當日郵政儲金一年期定期存款固定利率按日加計利息。
依第十六條第一項及第十六條之一第一項規定應繳納回收清除處理費，有偽造、變造或其他不正當方式短報或漏報與回收清除處理費計算有關資料者，中央主管機關得逕依查核結果，以回收清除處理費費率之二倍計算其應繳費額。
中央主管機關除依前項計算及徵收逃漏之回收清除處理費外，並追繳最近五年內之應繳費額；起徵未滿五年者，自起徵日起計算追繳應繳費額。
其追繳應繳費額，應自中央主管機關通知限期繳納截止日之次日或逃漏回收清除處理費發生日起，至繳納之日止，依繳納當日郵政儲金一年期定期存款固定利率按日加計利息。
有下列情形之一者，處新臺幣六萬元以上三十萬元以下罰鍰，並得通知限期改善，屆期仍未完成改善者，按次處罰；情節重大者，並得處一個月以上一年以下停業處分，或令其部分或全部停工：
一、違反依第十六條之一第四項或第十八條第三項所定辦法有關登記、申報或管理之規定。
二、違反依第十八條第一項所定標準有關方法或設施之規定。
三、違反依第十八條第五項所定辦法有關稽核認證之規定。
四、違反依第十九條第一項所定公告有關回收標誌或標示之規定。
五、違反依第十九條第二項所定公告有關回收設施設置或回收工作執行之規定。
六、規避、妨礙或拒絕依第二十條之查核或提供資料。
七、違反依第二十二條第一項所定公告有關回收獎勵金支付規定。
其應繳納之回收清除處理費，應自滯納期限屆滿之次日起，至繳納之日止，依繳納當日郵政儲金一年期定期存款固定利率按日加計利息。
依第十六條第一項及第十六條之一第一項規定應繳納回收清除處理費，有偽造、變造或其他不正當方式短報或漏報與回收清除處理費計算有關資料者，中央主管機關得逕依查核結果，以回收清除處理費費率之二倍計算其應繳費額。
中央主管機關除依前項計算及徵收逃漏之回收清除處理費外，並追繳最近五年內之應繳費額；起徵未滿五年者，自起徵日起計算追繳應繳費額。
其追繳應繳費額，應自中央主管機關通知限期繳納截止日之次日或逃漏回收清除處理費發生日起，至繳納之日止，依繳納當日郵政儲金一年期定期存款固定利率按日加計利息。
有下列情形之一者，處新臺幣六萬元以上三十萬元以下罰鍰，並得通知限期改善，屆期仍未完成改善者，按次處罰；情節重大者，並得處一個月以上一年以下停業處分，或令其部分或全部停工：
一、違反依第十六條之一第四項或第十八條第三項所定辦法有關登記、申報或管理之規定。
二、違反依第十八條第一項所定標準有關方法或設施之規定。
三、違反依第十八條第五項所定辦法有關稽核認證之規定。
四、違反依第十九條第一項所定公告有關回收標誌或標示之規定。
五、違反依第十九條第二項所定公告有關回收設施設置或回收工作執行之規定。
六、規避、妨礙或拒絕依第二十條之查核或提供資料。
七、違反依第二十二條第一項所定公告有關回收獎勵金支付規定。