Administrative Penalty Act Article 22
A thing owned by a person other than the person punished but was made an instrument for the commission of an act in breach of duty under administrative law out of the intention or gross negligence of the owner thereof may be subject to forfeiture.The foregoing provision applies where the owner, knowing that the thing may be subject to forfeiture, has acquired the ownership for the sole purpose of evading the sanction of forfeiture.
中文原文 行政罰法第22條
不屬於受處罰者所有之物，因所有人之故意或重大過失，致使該物成為違反行政法上義務行為之工具者，仍得裁處沒入。
物之所有人明知該物得沒入，為規避沒入之裁處而取得所有權者，亦同。
物之所有人明知該物得沒入，為規避沒入之裁處而取得所有權者，亦同。