Soil and Groundwater Pollution Remediation Act Article 44
When an interested party of the polluted land fails to pay expenses pursuant to article 31, paragraph 1, and does not pay before the deadline after being notified by the special municipality, county, or city competent authority to make payment within a time limit, an overdue fine, which shall be accrued at a rate of 0.5% of the overdue amount for each day the payment of the expenditures is overdue, shall be paid together with the overdue expenses; those that have still failed to pay the expenses 30 days after the deadline shall be fined NT$200,000 to NT$1 million, which shall be paid into the Soil and Groundwater Pollution Remediation Fund within a time limit.
中文原文 土壤及地下水污染整治法第44條
污染土地關係人未依第三十一條第一項規定支付費用，經直轄市、縣（市）主管機關限期繳納，屆期未繳納者，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，處新臺幣二十萬元以上一百萬元以下罰鍰，並限期繳入土壤及地下水污染整治基金。