Soil and Groundwater Pollution Remediation Act Article 34

(a) Any of the polluters, persons potentially responsible for pollution, interested parties of the polluted land, practitioners of testing organizations, and assessment and investigation personnel provided in articles 8 and 9 who makes false entry in the document prepared pursuant to this Act shall be sentenced to imprisonment for not more than three years, detention for work; in lieu thereof, or in addition thereto, a fine not more than NT$1 million may be imposed.(b) Any responsible person of the industries publicly announced by the central competent authority, who provides or submits soil pollution assessment and investigation data with false entry pursuant to articles 8 and 9 shall be sentenced to a fine not more than NT$1 million may be imposed.