The Tobacco and Alcohol Administration Act Article 48
The sale, transport, or transfer of disqualified tobacco or alcohol or the display or storage of disqualified tobacco or alcohol with the intent to sell, transport, or transfer it will be punished with an administrative fine of not less than NT$200,000 and not more than NT$2,000,000. If the present value of the products at the time of discovery exceeds NT$2,000,000, however, the punishment will be 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$20,000,000.If the disqualified tobacco or alcohol of the preceding paragraph, which has been involved in the sale, transport, transfer, or the display or storage with the intent to sell, transport, or transfer, contains substances capable of materially injuring human health, the punishment will be a term of imprisonment of not more than three years, in addition to which a fine of not less than NT$200,000 and not more than NT$20,000,000 may be imposed.If the person committing the offences involved in the sale, transport, transfer, or the display or storage with the intent to sell, transport, or transfer described in the preceding two paragraphs cooperates in revealing the source of the disqualified tobacco or alcohol, resulting in further discovery of such disqualified tobacco or alcohol, the sentence of imprisonment may be reduced, or the administrative fine may be reduced to one-fourth of the original amount.
中文原文 菸酒管理法第48條
販賣、運輸、轉讓或意圖販賣、運輸、轉讓而陳列或貯放劣菸、劣酒者，處新臺幣二十萬元以上二百萬元以下罰鍰。
但查獲物查獲時現值超過新臺幣二百萬元者，處查獲物查獲時現值一倍以上五倍以下罰鍰，最高以新臺幣二千萬元為限。
前項販賣、運輸、轉讓或意圖販賣、運輸、轉讓而陳列或貯放劣菸、劣酒含有對人體健康有重大危害之物質者，處三年以下有期徒刑，得併科新臺幣二十萬元以上二千萬元以下罰金。
前二項販賣、運輸、轉讓或意圖販賣、運輸、轉讓而陳列或貯放者，配合提供其劣菸、劣酒來源因而查獲者，得減輕其刑，或減輕其罰鍰至四分之一。
但查獲物查獲時現值超過新臺幣二百萬元者，處查獲物查獲時現值一倍以上五倍以下罰鍰，最高以新臺幣二千萬元為限。
前項販賣、運輸、轉讓或意圖販賣、運輸、轉讓而陳列或貯放劣菸、劣酒含有對人體健康有重大危害之物質者，處三年以下有期徒刑，得併科新臺幣二十萬元以上二千萬元以下罰金。
前二項販賣、運輸、轉讓或意圖販賣、運輸、轉讓而陳列或貯放者，配合提供其劣菸、劣酒來源因而查獲者，得減輕其刑，或減輕其罰鍰至四分之一。