Administrative Penalty Act Article 37
The owner, holder or custodian of a thing that is subject to seizure may be demanded to surrender or deliver the thing; if he refuses to do so or resists the seizure, the seizure may be effected by compulsion.
中文原文 行政罰法第37條
對於應扣留物之所有人、持有人或保管人，得要求其提出或交付；無正當理由拒絕提出、交付或抗拒扣留者，得用強制力扣留之。