Temporary Act on the Allocation of Fines Article 1
This Act applies to fines and the sale of forfeited property as a result of violations of fiscal laws and regulations. This Act also applies to the fines that are administrative penalties in their nature.
中文原文 財務罰鍰處理暫行條例第1條
凡依各項財務法規科處之罰鍰及沒收沒入之財物變價，概依本暫行條例處理之，其性質屬於行政罰而稱為罰金者，亦同。