Marine Pollution Control Act Article 26

Those who cause serious marine pollution or the concern of serious pollution due to engagement in marine dumping shall promptly adopt measures to prevent, eliminate or mitigate pollution and shall promptly notify the competent authorities and industry competent authorities.The competent authority may order the marine polluter in the foregoing paragraph to adopt necessary response measures, and when necessary, the competent authority may directly adopt response measures and performing clean-up and disposal work. The marine polluter at issue shall bear responsibility for all expenses generated by response measures, clean-up and disposal.
中文原文 海洋污染防治法第26條
從事海洋棄置作業致嚴重污染海洋或有嚴重污染海洋之虞時,應即採取措施以防止、排除或減輕污染,並即通知主管機關及目的事業主管機關。
主管機關得命前項污染行為人採取必要之應變措施,必要時,主管機關並得逕行採取應變措施、清除及處理;其因應變措施、清除及處理所生費用,由污染行為人負擔。

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