Soil and Groundwater Pollution Remediation Act Article 38
(a) Any person who has one of the following circumstances shall be fined NT$200,000 to NT$1,000,000 and may be fined per violation:(1) evasion, obstruction, or rejection of the verification, audit, order, or matters in which they must cooperate, implemented pursuant to article 7, paragraph 1, article 25, or article 28, paragraph 5.(2) failure to comply with orders given by a competent authority at any level pursuant to article 7, paragraph 5 or article 15, paragraph 2.(b) Any person who has one of the following circumstances shall be fined NT$200,000 to NT$1,000,000, and shall be notified to make correction within a time limit; whoever has still failed to make correction by the expiration date shall be fined per violation:(1) A polluter or person potentially responsible for pollution fails to submit or implement a soil or groundwater pollution investigation and assessment plan pursuant to article 14, paragraph 1.(2) A polluter or person potentially responsible for pollution sends a control plan or remediation plan to a special municipality, county, or city competent authority for review pursuant to article 13, paragraph 1 or article 22, paragraph 1, but fails to complete correction by the expiration date after being notified in writing by the special municipality, county, or city competent authority for three times to make corrections.(3) The implementer of a control plan or remediation plan fails to implement the content of the control plan or remediation plan approved by the competent authority pursuant to article 13, article 22, paragraphs 1 or 3, or article 24, paragraph 5.
中文原文 土壤及地下水污染整治法第38條
有下列情形之一者，處新臺幣二十萬元以上一百萬元以下罰鍰，並得按次處罰：
一、規避、妨礙或拒絕依第七條第一項、第二十五條或第二十八條第五項所為之查證、查核、命令或應配合之事項。
二、未遵行各級主管機關依第七條第五項、第十五條第二項所為之命令。
有下列情形之一者，處新臺幣二十萬元以上一百萬元以下罰鍰，並通知限期補正，屆期未補正者，按次處罰：
一、污染行為人或潛在污染責任人未依第十四條第一項規定提出或執行土壤、地下水污染調查及評估計畫。
二、污染行為人或潛在污染責任人依第十三條第一項或第二十二條第一項送直轄市、縣（市）主管機關審查之控制計畫或整治計畫，經直轄市、縣（市）主管機關審查以書面通知補正三次，屆期仍未完成補正。
三、控制計畫或整治計畫實施者未依第十三條、第二十二條第一項、第三項或第二十四條第五項主管機關核定之控制計畫或整治計畫內容實施。
一、規避、妨礙或拒絕依第七條第一項、第二十五條或第二十八條第五項所為之查證、查核、命令或應配合之事項。
二、未遵行各級主管機關依第七條第五項、第十五條第二項所為之命令。
有下列情形之一者，處新臺幣二十萬元以上一百萬元以下罰鍰，並通知限期補正，屆期未補正者，按次處罰：
一、污染行為人或潛在污染責任人未依第十四條第一項規定提出或執行土壤、地下水污染調查及評估計畫。
二、污染行為人或潛在污染責任人依第十三條第一項或第二十二條第一項送直轄市、縣（市）主管機關審查之控制計畫或整治計畫，經直轄市、縣（市）主管機關審查以書面通知補正三次，屆期仍未完成補正。
三、控制計畫或整治計畫實施者未依第十三條、第二十二條第一項、第三項或第二十四條第五項主管機關核定之控制計畫或整治計畫內容實施。