Administrative Penalty Act Article 27
The power to impose administrative penalty is expired upon the lapse of a period of three years.The period specified in the preceding paragraph shall commence from the day the act in breach of duty under administrative law is complete, except where the consequence of such an act occurs at a later day, in which case the period shall commence from the day on which the consequence occurs.In the circumstance of paragraph 2 of the preceding article, the period specified in paragraph 1 shall commence from the day on which the decision of non-prosecution or deferred prosecution, or the judgment of acquittal, exemption from prosecution, lack of jurisdiction, not to be put on trial, not placed under protective measures, exemption from punishment or reprieve from punishment is final.Where a decision imposing administrative penalty is annulled upon decisions out of an administrative appeal, administrative litigation or other remedial proceedings, thus making it necessary to render an alternative decision, the period specified in paragraph 1 above shall commence from the date on which the annulment of the original decision is final.
中文原文 行政罰法第27條
行政罰之裁處權,因三年期間之經過而消滅。
前項期間,自違反行政法上義務之行為終了時起算。
但行為之結果發生在後者,自該結果發生時起算。
前條第二項之情形,第一項期間自不起訴處分、緩起訴處分確定或無罪、免訴、不受理、不付審理、不付保護處分、免刑、緩刑之裁判確定日起算。
行政罰之裁處因訴願、行政訴訟或其他救濟程序經撤銷而須另為裁處者,第一項期間自原裁處被撤銷確定之日起算。
前項期間,自違反行政法上義務之行為終了時起算。
但行為之結果發生在後者,自該結果發生時起算。
前條第二項之情形,第一項期間自不起訴處分、緩起訴處分確定或無罪、免訴、不受理、不付審理、不付保護處分、免刑、緩刑之裁判確定日起算。
行政罰之裁處因訴願、行政訴訟或其他救濟程序經撤銷而須另為裁處者,第一項期間自原裁處被撤銷確定之日起算。