Marine Pollution Control Act Article 64

The public may address detailed facts or submit proof to inform the competent authority.If the competent authority or enforcement authority verifies that the information is true and impose fines, as the fines reach specific amounts, the authority may allot a specific percentage of the actual collected fines as a reward for the informants.The competent authority shall keep the identity of the informant confidential.The regulations governing the jurisdiction of the complaints received by the competent authority, the processing time period, confidentiality, the reward to informant and other matters to be complied with mentioned in the three preceding paragraphs shall be prescribed by the central competent authority.
中文原文 海洋污染防治法第64條
民眾得敘明事實或檢具證據資料,向主管機關檢舉違反本法之行為。
前項檢舉經查證屬實並處以罰鍰者,其罰鍰金額達一定數額時,得以實收罰鍰總金額收入之一定比例,提充獎金獎勵檢舉人。
主管機關對於檢舉人之身分資料應予保密。
前三項主管機關受理檢舉案件之管轄、處理期間、檢舉人獎勵額度、檢舉人身分保密及其他相關事項之辦法,由中央主管機關定之。

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