水污染防治費收費辦法-第12條

事業及污水下水道系統申報水污染防治費,該期有下列情形之一者,其費額不適用前三條所定優惠方式:
一、廢(污)水未經許可稀釋。
二、廢(污)水繞流排放。
三、經主管機關認定違反本法所定之情節重大。
四、水質、水量資料申報不實,或故意短報或漏報。
五、未依貯留許可核准事項運作而傾倒或棄置廢(污)水。
六、未依本法取得水污染防治許可證(文件)。
七、未依規定期限申報繳費。
八、申報繳費資料有欠缺或不合規定,經通知限期補正,屆期未補正。

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