Customs Anti-smuggling Act Article 45
Where a person, to whom the disposition of expropriation or penalty has been determined, violates the same provision set forth in this Act again within five years after such imposition, the fine to be imposed on that person may be increased by one half, and by one time for the third and subsequent violations.
中文原文 海關緝私條例第45條
追徵或處罰之處分確定後，五年內再犯本條例同一規定之行為者，其罰鍰得加重二分之一；犯三次以上者，得加重一倍。