SOIL AND GROUNDWATER POLLUTION REMEDIATION ACT 2 February 2000 Chapter One: General Provisions Article 1: This Act is enacted to prevent and remediate soil and groundwater pollution, to ensure sustainable use of the land and groundwater resource, to improve the living environment, and to enhance public health. Matters not covered herein shall be governed by other applicable laws or regulations. Article 2: Terms used in this Act are defined as follows: 1. Soil: The natural loose medium on the surface of the earth's crust in which terrestrial biological organisms grow or live. 2. Groundwater: The water that flows or stays under the surface of the land. 3. Soil Pollution: The introduction of substances, biological organisms, or energy into the soil, resulting in a change of the soil quality, which is likely to affect the normal use of the soil or endangering public health and the living environment. 4. Groundwater Pollution: The introduction of substances, biological organisms, or energy into groundwater, resulting in a change in the quality of the groundwater, which is likely to affect the normal use of groundwater or endangering public health and the living environment. 5. Pollutants: Any external substance, biological organism, or energy that can lead to soil pollution or groundwater pollution. 6. Soil Pollution Monitoring Standards: The prescribed pollutant concentrations which trigger the monitoring requirement for the purpose of preventing soil pollution. 7. Groundwater Pollution Monitoring Standards: The prescribed pollutant concentrations which trigger the monitoring requirement for the purpose of preventing groundwater pollution. 8. Soil Pollution Control Standards: The prescribed soil pollution control standards for the purposes of preventing the aggravation of the soil pollution. 9. Groundwater Pollution Control Standards: The prescribed soil pollution control standards for the purposes of preventing the aggravation of the groundwater pollution. 10. Soil Pollution Remediation Standards: The prescribed pollutant limit for the purpose of remediating soil pollution. 11. Groundwater Pollution Remediation Standards: The prescribed pollutant limit for the purpose of remediating groundwater pollution. 12. Polluter: Any person causing soil pollution or groundwater pollution through any of the following acts: (1) engaging in the illegal discharge, leakage, infusion or disposal of pollutants; (2) serving as an intermediary or allowing illegal discharge, leakage, infusion or disposal of pollutants; or (3) failing to dispose of pollutants pursuant to applicable laws or regulations. 13. Pollution Control Site: The site where the source of its soil or groundwater pollution has been clearly identified and where the concentrations of its soil or groundwater pollutants have exceeded the soil pollution or groundwater pollution control standards. 14. Pollution Remediation Site: A Pollution Control Site which is reviewed and declared by the central government agency as a Pollution Remediation Site based on its preliminary assessment that the site is likely to seriously endanger the national health and the living environment. 15. Interested Person of the Polluted Land: The person who is not a soil polluter but is a user, administrator, or owner of land at the time when the land is declared a Pollution Remediation Site. 16. Pollution Control Region: A region the area of which is defined according to the scope of the soil or groundwater pollution existing in the Pollution Control Site or Pollution Remediation Site. Article 3: The competent authorities referred to in this Act are the Environmental Protection Administration at the central level, the government at the municipal level, and the hsien (or city) governments at the hsien (or city) levels. Article 4: The competent authorities at each respective level may designate or entrust a specific agency with responsibility for matters regarding research, training, prevention, and remediation of soil or groundwater pollution. Chapter Two: Prevention and Remediation Measures Article 5: The competent authorities at the municipal and hsien (or city) levels (hereinafter, “Local Authorities") shall regularly monitor the soil and groundwater quality status in their jurisdiction. In the case of pollutant concentrations exceeding the soil pollution or groundwater pollution control standards, Local Authorities shall take necessary measures, investigate the party responsible for the pollution and report it to the central competent authority. In the case of pollutant concentrations lower than the soil pollution control or groundwater pollution control standards but exceeding the soil pollution or groundwater pollution monitoring standards, Local Authorities shall conduct regular monitoring, declare the monitoring results and report the same to the central competent authority for reference. The soil pollution or groundwater pollution monitoring standards and soil pollution or groundwater pollution control standards set forth in the preceding paragraph shall be prescribed by the central competent authority. Article 6 Any citizen who has discovered the likelihood of soil pollution or groundwater pollution may inform Local Authorities. All competent authorities for land or groundwater usage and all land users, administrators or owners who have discovered the likelihood of soil pollution or groundwater pollution shall notify Local Authorities immediately. Local Authorities shall proceed with investigation or take necessary measures either based on the information and notification set forth in the preceding paragraph or based on its own initiative. Article 7: The competent authorities at each respective level may send officials with proper identification to enter public and private sites to conduct the following investigations and may order the users, administrators or owners of such sites to provide relevant information: 1. inspecting the soil pollution and groundwater pollution status and the sources of pollutants within the soil and groundwater; 2. taking samples of the soil, the groundwater or the relevant pollutants; and 3. taking samples of agricultural and fishery products in conjunction with relevant government agencies. If military affairs are involved in the investigation set forth in the preceding paragraph, the investigation shall be jointly conducted with local military authorities. The investigation or order for the provision of information as set forth in the preceding two paragraphs shall not be avoided, hindered, or refused. The investigating agencies and their personnel shall keep commercial, industrial or military secrets learned during the investigation confidential. If during the investigation, the competent authorities at each respective level find that soil pollution or groundwater pollution is likely to endanger the human health, agricultural or fishery production or drinking water sources, they shall order the polluter, the user, administrator or owner of the site to immediately take necessary emergency measures to reduce the pollution impact or prevent the aggravation of pollution. Article 8: Upon transfer of the land used by the enterprises designated by the central competent authority by public announcement, the transferor shall provide soil pollution inspection information. If the land transferor fails to provide with relevant information prescribed in the preceding paragraph, the transferor shall have the same liability as the landowner if the land is declared as a Pollution Control Site or a Pollution Remediation Site . Article 9: Prior to the establishment, or the business suspension or termination of an enterprise which falls within the scope of industries designated by the central competent authority by public announcement, such enterprise shall submit to the Local Authorities for reference the soil pollution inspection information of the land to be used before it may file relevant applications with the supervisory authority of the enterprises concerned. Article 10: When proceeding with the soil pollution and groundwater pollution inspection or remediation under this Act or providing or submitting the soil pollution and groundwater pollution inspection information, unless otherwise approved by the central competent authority, the inspection and examination of soil and groundwater pollutants shall be entrusted to an inspection institution approved by the central competent authority. The administrative rules governing the qualifications and facilities, and the application, review, issuance and revocation procedures regarding the licenses and other requirements for an inspection institution set forth in the preceding paragraph shall be prescribed by the central competent authority. An inspection fee, review fee and licensing fee shall be charged for the inspection, review and issuance of licenses as undertaken by the competent authorities at each respective level in accordance with the Act; the fee schedule shall be prescribed by the central competent authority. The methods for the inspection and examination of soil and groundwater pollutants shall be prescribed by the central competent authority. Chapter Three: Investigation and Assessment Measures Article 11: The competent authorities at each respective level shall promptly investigate any site where the soil or the groundwater is likely to have been polluted. If any discharge, leakage, infusion or disposal of pollutants in violation of any applicable requirement is found, the competent authorities at each respective level shall first control the sources of pollution pursuant to relevant environmental laws and regulations, and then investigate the environmental pollution status. Where the source of the site's soil pollution or groundwater pollution has been clearly identified and where the pollutant concentration within the soil or the groundwater of the site exceeds the soil pollution or groundwater pollution control standards, Local Authorities shall declare it a soil pollution or groundwater pollution control site (hereinafter, “Control Site"). When the Control Site has been preliminarily assessed as having a likelihood that it may endanger national health and living environment, Local Authorities shall report to the central competent authority and request the central competent authority to appraise and declare the site as a soil pollution or groundwater pollution remediation site (hereinafter, “Remediation Site"). Local Authorities shall subsequently prepare a list of the designated Remediation Sites within seven days of the public declaration by the central competent authority and deliver the same to the governments of municipalities, and to the hsien (or city) governments, village (or township or districts) and land registration authorities for the public's information. The preliminary assessment measures set forth in the preceding paragraph shall be prescribed by the competent central authority. In the event that the Control Site is not declared a Remediation Site, Local Authorities may, according to the actual necessity, order the polluters to submit a pollution control plan and to implement such plan after approval by the Local Authorities. After implementation of the soil pollution or groundwater pollution control plan at the Control Site as set forth in the preceding paragraph, a petition may be submitted to the Local Authorities to release control of the Control Site and to make a public announcement of such release of control if the soil or groundwater pollutant concentration is lower than that under the soil or groundwater pollution control standards. Article 12: The competent authorities at each respective level shall investigate the scope of soil pollution and groundwater pollution of a Remediation Site and assess its environmental impact. The polluter or the interested person of the polluted land of the Remediation Site may submit a soil or groundwater investigation and assessment plan prior to the investigation and assessment by the competent authorities at each respective level, and implement such plan after it is approved by Local Authorities. The results of the investigation and assessment shall be submitted to Local Authorities for approval. Local Authorities shall submit the investigation and assessment results set forth in the preceding two paragraphs to the central competent authority to determine the degree and order for handling. The measures for investigating the scope of pollution, assessing the environmental impact and appraising the degree and order for handling shall be prescribed by the central competent authority. The cost of the investigation, assessment and review incurred by the competent authorities at each respective level under Paragraphs 1 and 2 may be defrayed by the Soil Pollution and Groundwater Pollution Remediation Fund. Chapter Four: Control Measures Article 13: Local Authorities shall take the following necessary emergency measures based on the actual condition of the Control Site or the Remediation Site to reduce the pollution hazard or prevent the aggravation of pollution: 1. ordering the polluter to stop any action or operation or to stop work in whole or in part; 2. investigating the groundwater pollution status pursuant to the Water Pollution Control Act and pursuing the persons liable for the pollution; if necessary, informing the residents to stop the use of groundwater or other polluted water sources, and restricting the digging of wells to obtain groundwater; 3. providing necessary alternative drinking water or notifying tap water authorities to connect tap water as a priority; 4. erecting signs or fences; 5. notifying agricultural and health authorities to inspect agricultural and fishery products polluted or likely to be polluted by soil pollution; controlling or destroying [such products] in conjunction with relevant agricultural and health authorities, if necessary, and compensating the loss of the destroyed agricultural and fishery products; and, if necessary, restricting the planting of certain agricultural products on farm land; 6. evacuating the residents or restricting the activities of people; 7. removing or disposing of pollutants; and 8. taking any other necessary emergency measures. Local Authorities may order the polluter or entrust others to take the necessary emergency measures set forth in Subparagraphs 3, 4, 7 and 8 of the preceding paragraph. Local Authorities may pay the expenditures for the measures prescribed in the preceding two paragraphs out of the Soil Pollution and Groundwater Pollution Remediation Fund. Article 14: Local Authorities shall designate and declare soil pollution and groundwater pollution control regions pursuant to the soil pollution and groundwater pollution scope of the Control Site or the Remediation Site and shall report the designation to the central competent authority for reference. Same procedures apply to any change to the scope of soil pollution and groundwater pollution. The land use within the soil pollution and groundwater pollution control regions or the human activities therein as set forth in the preceding paragraph shall be restricted according to the health and living environment of the residents. The restrictions shall include land use, groundwater use, the planting of agricultural products and other necessary restrictive measures, and shall be prescribed by the central competent authority after consultation with relevant authorities. Land user, administrator or owner who has suffered damages as a consequence of the restrictions described in the previous paragraph may seek damages suffered from the polluter. Article 15: Local Authorities shall notify the land registration authorities having jurisdictions over the land concerned to record the prohibition against the disposition of the land belonging to polluters or interested person of the polluted land within the Remediation Site. Chapter Five: Remediation and Rehabilitation Measures Article 16: The polluter of the Remediation Site shall establish a soil pollution or groundwater pollution remediation plan in accordance with the results of the investigation and assessment set forth in Article 12, and implement such a plan after approval by Local Authorities. Local Authorities shall report said soil pollution or groundwater pollution remediation plan so approved to the central competent authority for reference and publish the highlights of the plan and review conclusions. If the polluter of the Remediation Site set forth in the preceding paragraph is unknown or fails to comply with the provisions of the preceding paragraph, Local Authorities may establish a soil pollution or groundwater pollution remediation plan for purposes of reducing the pollution and preventing dangers to the national health and living environment in accordance with the results of the investigation and assessment and the degree and order for handling as set forth in Article 12, depending on the financial condition of the Local Authorities, the technical feasibility of the remediation and the actual conditions of the Site, and implement such a plan after the approval of the competent central authority. Local Authorities shall publish the highlights of the plan and the review conclusions. The interested persons of the polluted land may establish a remediation plan before the Local Authorities proceed with the soil pollution and groundwater pollution remediation, and the procedure set forth in paragraph 1 shall apply mutatis mutandis. During the implementation of the soil pollution and groundwater pollution remediation plans, the persons implementing such plans may file an application to modify the remediation plans pursuant to the procedures set forth in Paragraphs 1 and 2. The Local Authorities may modify on its own or cause the persons who implement the remediation plans to modify the remediation plans according to the necessities of the actual circumstances. When there is more than one polluter or more than one interested person of the polluted land, they may jointly submit a soil pollution or groundwater pollution remediation plan. The cost spent by the competent authorities at each respective level for establishing, reviewing, implementing, modifying, and supervising soil pollution and groundwater pollution remediation plans pursuant to Paragraphs 2, and 4 may be defrayed by the Soil Pollution and Groundwater Pollution Remediation Fund. Article 17: The soil pollution and groundwater pollution remediation plans set forth in Paragraphs 1 and 3 of the preceding article shall specify the soil pollution and groundwater pollution remediation standards, under which the pollutant concentration shall be lower than that under the soil pollution or groundwater pollution control standards. If a person who submits a groundwater pollution remediation plan as set forth in the preceding paragraph is unable to lower the pollutant concentrations below the groundwater pollution control standards by remediation because of factors such as geological conditions, pollutant properties or contamination remediation technologies, he may submit a remediation target for groundwater pollution based upon environmental impacts and an assessment of health risks. When Local Authorities prepare soil pollution or groundwater pollution remediation plans, as set forth in Paragraph 2 of the preceding article, they may, based upon financial and environmental conditions, propose soil pollution or groundwater pollution remediation standards under which the pollutant concentration would not be lower than that under the soil pollution or groundwater pollution control standards. Alternatively, they may propose remediation targets for soil pollution or groundwater pollution based upon environmental impacts and an assessment of health risks. However, they shall also provide soil pollution or groundwater pollution control plans and shall apply Paragraphs 2, 4 and 6 of Article 16 mutatis mutandis. If the land of the Remediation Site is to be utilized in order to accommodate land development, the soil pollution or the groundwater pollution remediation standards or targets may be specially approved by the competent central authority after consulting with the relevant government agencies. When the competent authority approves a soil pollution or groundwater pollution remediation plan, in accordance with Paragraphs 2 and 4, they may, depending upon environmental conditions, order the one who implements the remediation plan to submit a soil pollution or groundwater pollution control plan. The plan shall follow the procedures set forth in Article 16 mutatis mutandis and be implemented after the approval by the competent authority. Article 18: The polluters, the interested persons of the polluted land or the user, administrator, or the owner of the land within the soil pollution or groundwater pollution control region shall cooperate with the implementation of soil pollution and groundwater pollution remediation or control plans. The competent authorities at each respective level may send officials with proper identification to the site to investigate or order the production of any necessary materials, and they shall not be avoided, hindered, or rejected . Article 19: Before granting the approval of the soil and groundwater pollution remediation plan described in Article 16, the competent authorities at each respective level shall display or declare the soil and groundwater pollution remediation plans at a proper place for at least fifteen (15) days. Anyone who has comments on the plans set forth in the preceding paragraph shall submit the comments in writing to the competent authorities at each respective level within twenty (20) days after the display or declaration prescribed in the preceding paragraph. Article 20: After completing the soil pollution or groundwater pollution control plan, or remediation plan, the person who implemented the plan shall submit a soil pollution or groundwater pollution remediation completion report to the central competent authority or Local Authorities for approval the procedure prescribed in Paragraphs 1 or 2 of Article 16 shall apply mutatis mutandis. After granting the approval set forth in the preceding paragraph, the central competent authority or Local Authorities shall do the following: 1. publicize the cancellation of the control or restrictions of the Control Site or Remediation Site, and the cancellation of the public's review under Paragraph 2 of Article 11; 2. publicize the cancellation or the modification of the designation of the soil pollution or groundwater pollution control region under Article 14; and 3. request the local land registration authorities to cancel the recordation of the prohibition against the land disposition under Article 15. All competent authorities in charge of land use shall handle land rehabilitation matters according to actual need for land use regarding the land for which the soil pollution remediation is completed. Article 21: When the competent authority investigates the site under Paragraph 1 of Article 11, if the groundwater pollution concentration at the site exceeds groundwater and designate a groundwater usage restriction region and other restrictions and shall take the necessary emergency measures pursuant to Article 13. When a site, as set forth in the preceding paragraph, is preliminarily assessed by the Local Authorities to have a likelihood of seriously endangering the national health and living environment, the Local Authorities shall apply the provisions of Article 12 through Article 14 and Article 16 through Article 20 mutatis mutandis. Chapter Six: Finance and Responsibility Article 22: To remediate the soil pollution and groundwater pollution the central competent authority may levy soil pollution and groundwater pollution remediation charges on the manufacturer and importer of chemicals designated and declared by the central competent authority based on the quantity of production and importation of such chemicals, and establish a Soil Pollution and Groundwater Pollution Remediation Fund. The rules for the income and expenditure, custody and utilization of such fund shall be prescribed by the Executive Yuan. The fund prescribed in the preceding paragraph shall be used for the following purposes: 1. to defray the cost spent by the competent authorities at each respective level pursuant to the provisions of Article 12, Article 13, Article 16, Article 17 and Article 21; 2. to cover necessary legal costs in connection with the Fund; 3. to cover the personnel and administrative costs of the Fund; and 4. to cover other costs in connection with soil pollution or groundwater pollution remediation approved by the central competent authority. The categories of the chemicals for which soil pollution and groundwater pollution remediation charges are levied, the calculation and collection methods thereof, the payment procedure and the payment deadline, as well as other requirements for such fees, shall be prescribed by the competent central authority after consultation with relevant authorities. Article 23: The Soil Pollution and Groundwater Pollution Remediation Fund shall derive from the following sources: 1. soil pollution and groundwater pollution remediation charges; 2. the amounts paid by the polluters or the interested persons of the polluted land in accordance with Articles 38 and 39; 3. the amounts paid by land developers pursuant to Paragraph 3 of Article 46; 4. interests accrued from the Fund itself; 5. the appropriation of funds through the budget procedure determined by the central competent authorities; 6. the partial appropriation of funds from the relevant environmental protection funds; 7. the partial appropriation of criminal and administrative fines for environmental pollution; and 8. other relevant incomes. Article 24: A fund management committee shall be established to be responsible for the management and the application for the Soil Pollution and Groundwater Pollution Remediation Fund set forth in the preceding article. The committee may establish a working technology group in accordance with the following tasks: 1. matters regarding the appraisal of Remediation Site under Paragraph 2 of Article 11; 2. 21; matters regarding the determination of the degree and order for handling under Article 12 or Article 3. matters regarding the review of defrayed costs for the necessary emergency measures; 4. matters regarding the review and approval of pollution remediation plans, pollution standards and remediation targets set forth in Articles 16, 17 or 21; 5. other relevant matters regarding review of the appropriation of the Funds. The tenure of office for each committee member is two years. The number of members who are specialist or scholars shall not be less than two thirds of the total number of members of the committee. The members of the committee shall not engage in any work relating to soil and groundwater pollution remediation during their tenure of office and three years after the expiration of the tenure. The members' spouses, their direct blood relatives and indirect blood relatives within the third degree of the blood relationship shall not engage in any groundwater and soil remediation work of any Remediation Site reviewed by such members during their tenure of office. The organization rules of the fund management committee, as set forth in Paragraph 1, shall be prescribed by the central competent authority and promulgated after approval by the Executive Yuan. Article 25 An interested person of the polluted land shall prevent soil pollution and groundwater pollution by exercising the degree of care of a good administrator. When the land of an interested person of the polluted land is declared as a Remediation Site due to his or her gross negligence, such interested person shall be jointly and severally liable with the polluter for the costs incurred by the competent authorities at each respective level pursuant to Paragraph 1 of Article 12, Article 13 and Article 16. The costs borne by an interested person of the polluted land pursuant to the provision of the preceding paragraph and the costs spent pursuant to Paragraph 2 of Article 12 and Paragraph 3 of Article 16 may be recovered from the polluter. Chapter Seven: Penalties Article 26: Failure to adopt the necessary measures described in Paragraph 5 of Article 7 or failure to follow an order issued by the Local Authorities pursuant to Article 13, Paragraph 1, Sub-paragraph 1 and Paragraph 2 shall subject the violator to life imprisonment or imprisonment of not less than seven (7) years or, in addition thereto, a criminal fine of no more than NT$5,000,000 if death results; if serious bodily injury results, the violator shall be subject to imprisonment of not less than three (3) years, but not more than ten (10) years and, in addition thereto, a criminal fine of not more than NT$3,000,000. Article 27: Polluting the soil deliberately with the intention to change the classification of land use shall subject the violator to imprisonment of not more than five (5) years, but not less than one (1) year, or in addition thereto, a criminal fine of not more than NT$1,000,000. The crime set forth in the preceding paragraph shall be punished by life imprisonment or imprisonment of not less than seven (7) years or in addition thereto, a criminal fine of not more than NT$5,000,000, if death results; if serious bodily injury results, the person shall be subject to imprisonment of not more than ten (10) years, but not less than three (3) years, or in addition thereto, a criminal fine of not more than NT$3,000,000. Article 28: Polluters, interested persons of polluted land and personnel of examination and inspection institutions shall be subject to imprisonment of up to three (3) years, detention or, in lieu thereof or in addition thereto, a criminal fine of NT$200,000 to NT$1,000,000 in case of any false entry in the documents prepared in accordance with the Act. Article 29: Imprisonment of up to one year, detention, or, in lieu thereof or in addition thereto, a fine of NT$200,000 to NT$1,000,000 shall be imposed for violation of the order issued by the Local Authorities pursuant to Article 13, Paragraph 1, Sub-paragraph 1. Article 30: If the representative of a juridical person or an agent, employee, or other worker of a juridical person or a natural person commit the crimes under Articles 26 through the preceding Article in the course of performing his or her duties, in addition to the punishment against the violator in accordance with said Articles, the said juridical person or natural person shall also be subject to the criminal fines prescribed in said Articles. Article 31: The criminal fines shall be imposed by taking into account the benefits derived from the crimes committed. The criminal fines may be increased by the sum of up to two times the amount of the benefits derived if the benefits derived exceed the maximum amount of the criminal fines prescribed in the said Act. Article 32: An administrative fine of NT$200,000 to NT$1,000,000 shall be imposed upon any person avoiding, hindering or refusing to comply with the investigation, order or cooperation prescribed under Paragraph 1 of Article 7 or Article 18, and such fine may be imposed upon the occurrence of each offense. Failure to comply with the orders set forth in Paragraph 5 of Article 7, or Paragraph 2 of Article 13 shall be subject to an administrative fine of NT$200,000 to NT$1,000,000, and the fine may be imposed based on the occurrence of each offense. Any enterprise designated and publicly declared by the central competent authority which violates the provisions of Article 9 shall be subject to an administrative fine of NT$200,000 to NT$1,000,000. Article 33 Failure to pay the expenses within the prescribed deadline in accordance with the payment regulations under Paragraph 3 of Article 22 shall be subject to interest accrued daily at the interest rate prescribed by the Post Fund Remittance Bureau for one-year time deposit as of the due date. Delay in payment in excess of 90 days shall be subject to an administrative fine of NT$200,000 to NT$1,000,000, and the case shall be referred to the court for compulsory execution. Article 34: Any inspection institution in violation of the administrative rules prescribed under Paragraph 2 of Article 10 shall be subject to an administrative fine of NT$200,000 to NT$1,000,000. If necessary, the license may be revoked. Article 35: Polluters or interested persons of the polluted land in violation of the restrictions for the control regions under Article 14, Paragraph 2 shall be punished by an administrative fine of NT$200,000 to NT$1,000,000 and an order to rectify by a prescribed deadline shall be given. Violators who fail to rectify by the prescribed deadline shall be fined cumulatively for each day of noncompliance. If the condition is serious, a cease and desist order or an order for suspension of work or business may be issued. When necessary, an order to permanently suspend operations may be issued. Violation of Paragraph 1 of Article 10, the regulations governing the pollution controlled regions under Paragraph 2 of Article 14, or the usage restrictions for the polluted groundwater use restriction region under Paragraph 1 of Article 21, shall be punished by an administrative fine of NT$100,000 to NT$500,000 and an order to rectify by a prescribed deadline shall be given. Violators who fail to rectify by the prescribed deadline shall be cumulatively fined for each day of noncompliance. If the condition is serious, a cease and desist order or an order for suspension of work or business may be issued. When necessary, an order to permanently close down operations may be issued. Article 36: Violation of Paragraph 4 of Article 11, Paragraphs 1 and 4 of Article 16, or Paragraph 5 of Article 17 shall subject the violating polluter to an administrative fine of NT$1,000,000 to NT$5,000,000 and an order to remedy or rectify by the prescribed deadline shall be given. The violator shall be cumulatively fined for each day of noncompliance if it fails to do so by the deadline. Article 37: If any land is declared as a Remediation Site due to gross negligence or failure to exercise the duty of care as a good administrator by an interested person of the polluted land, such interested person shall be subject to an administrative fine of NT$150,000 to NT$750,000. The user, administrator or owner of a site which has been declared as Control Site but not yet declared as Remediation Site, shall be subject to an administrative fine of NT$50,000 to NT$500,000 if the site was declared as a Control Site due to his or her gross negligence or failure to exercise the duty of care as a good administrator. Article 38: Local Authorities may order the Polluter to pay, within prescribed deadlines, all costs spent under Article 12, Article 13, Article 16 or Paragraph 3 of Article 17. Upon the Polluter's failure to pay the costs within the prescribed deadline, Local Authorities may order the polluter to contribute a sum equal to twice the amount of the costs prescribed to the Soil Pollution and Groundwater Pollution Remediation Funds and refer the case to the court for compulsory execution. Article 39: If a soil pollution interested person fails to pay the costs pursuant to Paragraph 2 of Article 25 and such failure persists after being notified to pay by the relevant Local Authorities within a prescribed period, Local Authorities may order the person to contribute an additional amount equal to two times the amount of the costs prescribed to the Soil Pollution and Groundwater Pollution Remediation Funds and refer the case to the court for compulsory execution. Article 40: Unless otherwise provided in this Act, the punishments prescribed in this Act shall be imposed by the Environmental Protection Administration at the central level, by the municipality government at the municipal level, and by the hsien (or city) governments at the hsien (or city) levels. Article 41: If any administrative fine imposed pursuant to this Act is not paid within the prescribed period described by the competent authorities, the case shall be referred to court for compulsory execution. Article 42: An order to suspend work or business, a cease and desist order, or an order to revoke the license shall be enforced by the competent authorities. An order to permanently close down business operations shall be referred by the competent authority to the supervisory authority of the enterprises concerned. Chapter Eight: Supplemental Provisions Article 43: The supervisory authority of the enterprises concerned shall assist such enterprises in connection with prevention and remediation of soil pollution and groundwater pollution. Article 44: The costs that shall be paid pursuant to the provisions of Articles 38 and 39 shall take precedence over all claims and mortgage rights. Article 45: Before a polluter and an interested person of the polluted land are declared bankrupt or ordered to proceed with a company reorganization, all expenses to be paid under the provisions of Articles 38 and 39 shall be deemed matured bankruptcy or reorganization obligations upon the bankruptcy declaration or the issuance of an order for a company reorganization. Article 46: Any land, within the scope of the pollution control region of a Remediation Site and belonging to a polluter or interested person of the polluted land, shall not be rezoned or be used for any purposes in violation of the restrictions imposed on the soil pollution and groundwater pollution control regions. If a land development plan undertaken by the land developer according to other laws or regulations involves the polluted land of the soil or groundwater Remediation Site, the land development plan may be submitted together with the soil pollution and groundwater pollution remediation plans under Article 16 and be reviewed pursuant to applicable laws and regulations. The land development plan shall not be implemented until the cancellation of the control of the soil or groundwater Remediation site. Before the cancellation announcement of the control of the soil or groundwater Remediation Site prescribed in the preceding paragraph and the implementation of the land development plan, the land developer shall contribute to the Soil Pollution and Groundwater Pollution Remediation Fund thirty percent of the then current value of the soil-polluted area in the original Remediation Site, which value is assessed based on the government-prescribed value of the land after its rezoning plus forty percent. Article 47: The interested person of the polluted land who is grossly negligent shall be jointly and severally liable with the polluter for damages caused to others by the soil pollution and groundwater pollution. The interested person of the polluted land has a right of recourse against the polluter for the damages paid pursuant to the preceding paragraph. Article 48: Articles 7, 12, 13, 16, 17, 18, 32, 36, 38 and 41 of the Act shall apply to the liability of the polluter for the soil or groundwater pollution that has taken place before the effective date of the Act. Article 49: In the event that a public or private site violates this Act or the relevant rulings authorized under this Act, and the competent authority fails to enforce the law, any victim or public interest group may notify the competent authority that it has not enforced the law by sending the competent authority a written statement in detail setting forth the measures that the competent authority fails to enforce. In the event the competent authority fails to enforce the law within sixty days after receipt of the written notification, the person or public interest group may file charges directly against the competent authority in the Administrative Court for failure to enforce the law and may request the Court to order the competent authority to enforce the law. If the Administrative Court determines that the competent authority fails to enforced the law, the Court may order the competent authority to pay proper legal fees, inspection and expert examination fees or other court costs to the plaintiff who makes concrete contributions to the remediation of the soil pollution and groundwater contamination. The format of written notification set forth in Paragraph 1 shall be prescribed by the competent central authority. Article 50: The enforcement rules of this Act shall be prescribed by the central competent authority. Article 51: This Act shall become enforceable upon the date of promulgation.