The Tobacco and Alcohol Administration Act Article 46
The sale, transport, or transfer of illegal tobacco or alcohol or the display or storage of illegal tobacco or alcohol with the intent to sell, transport, or transfer it will be punished with an administrative fine of not less than NT$30,000 and not more than NT$500,000. If the present value of the products at the time of discovery exceeds NT$500,000, however, the producer will be punished with an administrative fine of not less than one times and not greater than five times the present value at the time of discovery, up to a maximum of NT$6,000,000. If the offender cooperates in revealing the source of the illegal tobacco or alcohol, resulting in further discovery of illegal tobacco or alcohol, the administrative fine may be reduced to one-fourth of the original amount.The provisions of the Customs Anti-Smuggling Act with regard to administrative fines do not apply under the circumstances of the preceding paragraph.
中文原文 菸酒管理法第46條
販賣、運輸、轉讓或意圖販賣、運輸、轉讓而陳列或貯放私菸、私酒者，處新臺幣三萬元以上五十萬元以下罰鍰。
但查獲物查獲時現值超過新臺幣五十萬元者，處查獲物查獲時現值一倍以上五倍以下罰鍰，最高以新臺幣六百萬元為限。
配合提供其私菸、私酒來源因而查獲者，得減輕其罰鍰至四分之一。
前項情形，不適用海關緝私條例之處罰規定。
但查獲物查獲時現值超過新臺幣五十萬元者，處查獲物查獲時現值一倍以上五倍以下罰鍰，最高以新臺幣六百萬元為限。
配合提供其私菸、私酒來源因而查獲者，得減輕其罰鍰至四分之一。
前項情形，不適用海關緝私條例之處罰規定。