Enforcement Rules of the Tobacco and Alcohol Administration Act Article 23

With the exception that penalties of administrative fines set forth in Article 54, Subparagraph 2, Article 55, Paragraph 1, Subparagraphs 1 and 2, and Article 56 of the Act shall be enforced by the central competent authority, the penalties set forth in the Act shall be enforced by the municipal or county/city competent authority.After an administrative fine is imposed on a business in accordance with Article 53 of the Act, if the violation is of a material nature and the business fails to improve within a specified period of time following notification to do so, the municipal or county/city competent authority shall transfer the matter to the central competent authority to revoke the business's establishment permit in accordance with the same Article of the Act.
中文原文 菸酒管理法施行細則第23條
本法所定罰鍰之處罰,除本法另有規定與第五十四條第二款、五十五條第一項第一款、第二款及第五十六條規定由中央主管機關為之外,由直轄市或縣(市)主管機關為之。
直轄市或縣(市)主管機關依本法第五十三條規定對業者處以罰鍰後,情節重大或經限期改善,屆期未改善者,應核轉中央主管機關依本法同條規定廢止其設立許可。

English translation for reference only; the Chinese text prevails. Not legal advice.