Administrative Penalty Act Article 23
If the person punished or the owner of a thing referred to in the preceding article has disposed of or made use of the thing subject to forfeiture or by any other means made it impossible to execute forfeiture of the same, before the sanction of forfeiture is imposed, it may be ordered that the value of the thing be forfeited. If the value of the thing has been reduced or decreased, a sanction of forfeiture may be imposed on the thing together with the price difference resulting from such reduction or decrease.If the person punished or the owner of a thing referred to in the preceding article has disposed of or made use of the thing subject to forfeiture or by any other means made it impossible to execute forfeiture of the same, after the sanction of forfeiture is imposed, he may be demanded to pay an amount equal to the value of the thing as recompense. If the value of the thing has thus been reduced or decreased, additional payment of the price difference resulting from such reduction or decrease may be demanded.The demand for payment under the preceding paragraph shall be made in the form of an administrative disposition to be delivered by the competent agency imposing the sanction.
中文原文 行政罰法第23條
得沒入之物，受處罰者或前條物之所有人於受裁處沒入前，予以處分、使用或以他法致不能裁處沒入者，得裁處沒入其物之價額；其致物之價值減損者，得裁處沒入其物及減損之差額。
得沒入之物，受處罰者或前條物之所有人於受裁處沒入後，予以處分、使用或以他法致不能執行沒入者，得追徵其物之價額；其致物之價值減損者，得另追徵其減損之差額。
前項追徵，由為裁處之主管機關以行政處分為之。
得沒入之物，受處罰者或前條物之所有人於受裁處沒入後，予以處分、使用或以他法致不能執行沒入者，得追徵其物之價額；其致物之價值減損者，得另追徵其減損之差額。
前項追徵，由為裁處之主管機關以行政處分為之。