Soil and Groundwater Pollution Remediation Act Article 40

(a) An assignor who violates the provisions of article 8, paragraph 1 by failing to report for future reference, or an industry, which is publicly announced by the central competent authority, fails to comply with the provisions of article 9, paragraph 1 shall be fined NT$150,000 to NT$750,000, and shall be notified to make corrections within a time limit; whoever has still failed to make corrections by the deadline shall be fined per violation.(b) A polluter, person potentially responsible for pollution, or interested party of the polluted land who violates the provisions of article 17 or article 18 shall be fined NT$150,000 to NT$750,000, and shall be notified to make improvement within a time limit; whoever has still failed to make improvement by the deadline shall be fined per violation; in severe circumstances, orders may be issued for the suspension of activities, the suspension of work, or the suspension of business. When necessary, orders may also be issued for the termination of business.(c) A polluter whose actions cause land to be publicly announced a pollution remediation site shall be fined NT$150,000 to NT$750,000, the polluter’s personal name or company name shall be publicly announced, and the polluter shall receive four hours of lessons concerning relevant regulations of this Act and environmental education.
中文原文 土壤及地下水污染整治法第40條
讓與人未依第八條第一項規定報請備查或中央主管機關公告之事業違反第九條第一項規定者,處新臺幣十五萬元以上七十五萬元以下罰鍰,並通知限期補正,屆期未補正者,按次處罰。
污染行為人、潛在污染責任人或污染土地關係人違反第十七條或第十八條規定者,處新臺幣十五萬元以上七十五萬元以下罰鍰,並通知限期改善,屆期未完成改善者,按次處罰;情節重大者,得命其停止作為或停工、停業。
必要時,並得勒令歇業。
因污染行為人之行為致土地經公告為污染整治場址時,處新臺幣十五萬元以上七十五萬元以下罰鍰,並公告其姓名或名稱,且污染行為人應接受四小時本法相關法規及環境教育講習。

English translation for reference only; the Chinese text prevails. Not legal advice.