Marine Pollution Control Act Article 40
Those who violate the preceding paragraph of Article 24, Paragraph 2 or Article 27, Paragraph 1, applied to the preceding paragraph of Article 24, Paragraph 2, with regard to dumping the Category A substances announced in Paragraph 1 of Article 24 or Article 27, Paragraph 1, applied to Article 24, Paragraph 1 in the sea or who engage in marine incineration of hazardous substances in violation of the provisions of Article 28 shall be punished by a maximum of three years imprisonment, and may be fined NT$1 million to NT$5 million..If serious marine pollution results from the commission of an offense specified in the preceding paragraph, the punishment shall be a maximum of seven years imprisonment, and a fine of NT$30 million to NT$100 million may be imposed.An attempt to commit a crime outlined in Paragraph 1 of this article shall be punishable hereunder.