Local Government Act Article 26
The names of the local self-governing bodies shall be affixed to self-government ordinances; in special municipalities, ordinances shall be called special municipality ordinances and regulations. In counties/cities, ordinances shall be called county/city regulations; in townships/cities, ordinances shall be called township/city regulations.Administrative fines or other forms of administrative penalties may be imposed for violations of special municipality ordinances and regulations or county/city regulations that fall under the administration of local self-government matters and that are not otherwise provided for by law. If an administrative fine is not paid within the time allowed, enforcement of the penalty may be transferred in accordance with relevant laws.The administrative fines stipulated in the preceding paragraph shall not exceed one hundred thousand New Taiwan Dollars (NT$100,000) and may be successively imposed. Other administrative penalties shall be limited to suspension of work, suspension of business, suspension of licenses, and restriction or prohibition of specific actions within a specified time period.After self-government ordinance is approved by the local legislative body, if any penal provisions are included in the ordinance, the ordinance shall be separately submitted to the Executive Yuan and the relevant central competent authorities for approval and promulgation. Unless otherwise provided for by law or by county regulations, special municipality ordinances and regulations shall be submitted to the relevant central competent authorities and forwarded to the Executive Yuan for recordation. After promulgation, county/city regulations shall be submitted to the relevant central competent authorities for recordation, and township/city regulations shall be submitted to the county government for recordation.
中文原文 地方制度法第26條
自治條例應分別冠以各該地方自治團體之名稱，在直轄市稱直轄市法規，在縣（市）稱縣（市）規章，在鄉（鎮、市）稱鄉（鎮、市）規約。
直轄市法規、縣（市）規章就違反地方自治事項之行政業務者，得規定處以罰鍰或其他種類之行政罰。
但法律另有規定者，不在此限。
其為罰鍰之處罰，逾期不繳納者，得依相關法律移送強制執行。
前項罰鍰之處罰，最高以新臺幣十萬元為限；並得規定連續處罰之。
其他行政罰之種類限於勒令停工、停止營業、吊扣執照或其他一定期限內限制或禁止為一定行為之不利處分。
自治條例經各該地方立法機關議決後，如規定有罰則時，應分別報經行政院、中央各該主管機關核定後發布；其餘除法律或縣規章另有規定外，直轄市法規發布後，應報中央各該主管機關轉行政院備查；縣（市）規章發布後，應報中央各該主管機關備查；鄉（鎮、市）規約發布後，應報縣政府備查。
直轄市法規、縣（市）規章就違反地方自治事項之行政業務者，得規定處以罰鍰或其他種類之行政罰。
但法律另有規定者，不在此限。
其為罰鍰之處罰，逾期不繳納者，得依相關法律移送強制執行。
前項罰鍰之處罰，最高以新臺幣十萬元為限；並得規定連續處罰之。
其他行政罰之種類限於勒令停工、停止營業、吊扣執照或其他一定期限內限制或禁止為一定行為之不利處分。
自治條例經各該地方立法機關議決後，如規定有罰則時，應分別報經行政院、中央各該主管機關核定後發布；其餘除法律或縣規章另有規定外，直轄市法規發布後，應報中央各該主管機關轉行政院備查；縣（市）規章發布後，應報中央各該主管機關備查；鄉（鎮、市）規約發布後，應報縣政府備查。