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.
中文原文 海洋污染防治法第40條
違反第二十四條第二項前段或第二十七條第一項準用第二十四條第二項前段規定,棄置依第二十四條第一項公告或依第二十七條第一項準用第二十四條第一項公告之甲類物質於海洋,或違反第二十八條規定從事有害物質之海上焚化者,處三年以下有期徒刑,得併科新臺幣一百萬元以上五百萬元以下罰金。
犯前項之罪,因而致嚴重污染海洋者,處七年以下有期徒刑,得併科新臺幣三千萬元以上一億元以下罰金。
第一項之未遂犯罰之。

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