More than 125,000 reports of fly-tipping were made to Scottish councils in the past two years.
Research from the Liberal Democrats showed that 127,625 reports of flytipping were made to local authorities, but only 12 were referred to the Procurator Fiscal.
The research shows that during 2020, there was an increase in flytipping reports, peaking at 6,994 in July.
Fife (eight), Dumfries and Galloway (three) and East Dunbartonshire (one) were the only three councils who reported incidents to the Procurator Fiscal.
Glasgow City Council recorded the highest number of reports, with 44,190 across two years.
Lib Dem environment spokeswoman Molly Nolan has condemned the behaviour of people who dispose of their waste illegally and called for them to “face the full force of the law”.
Nolan said: “From remote beauty spots to busy cities, flytipping is a widespread issue, and it needs to be addressed.
“With refuse collections disrupted and tips closed for long stretches, there has clearly been an increase in incidents since the pandemic hit.
“Just at the moment where many of us gained a fresh appreciation for nature and our local environment, it was disheartening to see such carelessness towards it.
“Fly-tipping is destructive and can prove catastrophic for animals, plants and soil.
“We need to see local authorities using the powers at their disposal to clamp down on this disgusting behaviour and ensure that repeat offenders especially feel the full force of the law.
“The next Scottish Government will need to look again at whether the existing penalty is a strong enough deterrent.”