Administrative Penalty Act Article 28
The period of limitation with respect to the power to impose sanction is interrupted if it cannot commence or if the sanction cannot be executed because of an act of God or accident or by operation of law.Where the period of limitation is interrupted in pursuance of the preceding paragraph, the time that begins following the day on which the cause for such interruption ceases shall be added to the period which had elapsed prior to such interruption.
中文原文 行政罰法第28條
裁處權時效，因天災、事變或依法律規定不能開始或進行裁處時，停止其進行。
前項時效停止，自停止原因消滅之翌日起，與停止前已經過之期間一併計算。
前項時效停止，自停止原因消滅之翌日起，與停止前已經過之期間一併計算。