Administrative Penalty Act Article 24
If one and single act constitutes the breach of several different duties under administrative law and is punishable by a fine, it shall be punished with the highest amount of fine prescribed by law; provided, however, that the amount imposed shall be no less than the lowest amount among all minimum fines specified with respect to breach of such duties.If the act in breach of several different duties under administrative law as referred to in the preceding paragraph is punishable by forfeiture or any other type of administrative penalty in addition to a fine, concurrent penalties may be imposed as prescribed by law; provided, however, that no repetitive penalties may be imposed if the penalties prescribed are of the same type and sanction of the most severe penalty is sufficient for the purpose of administration.If one and single act constitutes simultaneously breach of the Social Order Maintenance Act and any other duty under administrative law and is punishable, for which a punishment of detention has been imposed, no further penalty of fine shall be imposed.
中文原文 行政罰法第24條
一行為違反數個行政法上義務規定而應處罰鍰者，依法定罰鍰額最高之規定裁處。
但裁處之額度，不得低於各該規定之罰鍰最低額。
前項違反行政法上義務行為，除應處罰鍰外，另有沒入或其他種類行政罰之處罰者，得依該規定併為裁處。
但其處罰種類相同，如從一重處罰已足以達成行政目的者，不得重複裁處。
一行為違反社會秩序維護法及其他行政法上義務規定而應受處罰，如已裁處拘留者，不再受罰鍰之處罰。
但裁處之額度，不得低於各該規定之罰鍰最低額。
前項違反行政法上義務行為，除應處罰鍰外，另有沒入或其他種類行政罰之處罰者，得依該規定併為裁處。
但其處罰種類相同，如從一重處罰已足以達成行政目的者，不得重複裁處。
一行為違反社會秩序維護法及其他行政法上義務規定而應受處罰，如已裁處拘留者，不再受罰鍰之處罰。