Marine Pollution Control Act Article 47

Those who violate Article 15, Paragraph 1 and engage in oil conveyance, maritime projects, marine dumping or other activities that might cause marine pollution without a permit shall be fined NT$300,000 to NT$100 million.Those who fail to assist in the handling of an emergency pollution incident pursuant to Article 15, Paragraph 4 shall be fined NT$500,000 to NT$50 million.
中文原文 海洋污染防治法第47條
違反第十五條第一項規定,未經許可從事油輸送、海域工程、海洋棄置或其他可能造成海洋污染之行為者,處新臺幣三十萬元以上一億元以下罰鍰。
未依第十五條第四項規定協助處理緊急污染事件者,處新臺幣五十萬元以上五千萬元以下罰鍰。

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