Soil and Groundwater Pollution Remediation Act Article 46

Unless other provisions of this Act shall apply, the penalties provided in to this Act shall be imposed by the Environmental Protection Administration, Executive Yuan, at the central government level, the municipal government in special municipalities and the county or city government in counties and cities.
中文原文 土壤及地下水污染整治法第46條
本法所定之處罰,除本法另有規定外,在中央由行政院環境保護署為之,在直轄市由直轄市政府為之,在縣(市)由縣(市)政府為之。

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