Administrative Penalty Act Article 36

A thing that may be forfeited or may serve as an evidence may be seized.The seizure of a thing that may serve as an evidence under the preceding paragraph may be executed only to such an extent and for such a period as may be necessary for examination, inspection, verification or other purposes in connection with the preservation of evidence.
中文原文 行政罰法第36條
得沒入或可為證據之物,得扣留之。
前項可為證據之物之扣留範圍及期間,以供檢查、檢驗、鑑定或其他為保全證據之目的所必要者為限。

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