Administrative Penalty Act Article 31

Where one and single act in breach of one and the same duty under administrative law falls under the jurisdiction of two or more agencies, the agency dealing with the matter first shall have jurisdiction. If it is not ascertainable which one of those agencies dealt with the matter first, jurisdiction shall be determined by an agreement between or among them. If the agencies cannot reach an agreement or if it is necessary to exercise unified jurisdiction, the jurisdiction shall be vested in the agency appointed by the common superior agency thereof.Where one and single act which constitutes breach of several different duties under administrative law and is thus punishable by fine falls under the jurisdiction of two or more agencies, the agency with the power to impose a fine in the highest amount prescribed by law shall have jurisdiction. If the amount of fine that can be legally imposed by such agencies is the same, the jurisdiction shall be determined in accordance with the preceding paragraph.Where one and single act which constitutes beach of several different duties under administrative law and is thus punishable by forfeiture or any other type of administrative penalty, the act is punishable separately by each of the competent agencies; provided, however, that no repetitive penalty may be imposed if the penalties specified are of the same type and imposition of the most severe penalty is sufficient for the purpose of administration.In the circumstance described in paragraphs 1 and 2 above, the other agencies which had jurisdiction previously shall take necessary actions in performance of their respective duties if necessary and transfer all relevant information and materials to the agency imposing the sanction, and the agency imposing the sanction shall, prior to the closure of the inquisition process, notify the other agencies which had jurisdiction previously.
中文原文 行政罰法第31條
一行為違反同一行政法上義務,數機關均有管轄權者,由處理在先之機關管轄。
不能分別處理之先後者,由各該機關協議定之;不能協議或有統一管轄之必要者,由其共同上級機關指定之。
一行為違反數個行政法上義務而應處罰鍰,數機關均有管轄權者,由法定罰鍰額最高之主管機關管轄。
法定罰鍰額相同者,依前項規定定其管轄。
一行為違反數個行政法上義務,應受沒入或其他種類行政罰者,由各該主管機關分別裁處。
但其處罰種類相同者,如從一重處罰已足以達成行政目的者,不得重複裁處。
第一項及第二項情形,原有管轄權之其他機關於必要之情形時,應為必要之職務行為,並將有關資料移送為裁處之機關;為裁處之機關應於調查終結前,通知原有管轄權之其他機關。

English translation for reference only; the Chinese text prevails. Not legal advice.