Regulations on the Impoundment of Traffic-Violation Vehicle Article 7
The driver or owner of any car or motor-powered machine that is not detained after causing an accident refuses to or fails to remove the car timely and thereby obstructs traffic, the traffic police officers or personnel conducting traffic inspections pursuant to laws may impound said vehicles.
中文原文 道路交通違規車輛移置保管及處理辦法第7條
未經扣留處理之肇事車輛或動力機械，其駕駛人或所有人不予或不能即時移置，致妨礙交通者，交通勤務警察或依法令執行交通稽查任務人員得逕行移置之。