Marine Pollution Control Act Article 41

Those who violate Article 18, Paragraph 1 and fail to receive permission to discharge wastewater or sewage into areas adjacent to the sea shall be punished by a maximum of five years imprisonment and may be fined a maximum of NT$100 million.
中文原文 海洋污染防治法第41條
違反第十八條第一項規定,未經許可而排放廢(污)水於與海域相鄰接之區域者,處五年以下有期徒刑,得併科新臺幣一億元以下罰金。

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