Administrative Penalty Act Article 38
The seizure shall be entered into a record, which shall contain details of the time and place of the seizure, the thing seized and other essential information, and shall be affixed with the signature, personal seal or finger print of the person present at the place of seizure; if such person refuses to affix on the record his signature, personal seal or finger print, it shall be so noted.A receipt shall be prepared, listing therein details of the thing seized, and shall be delivered to the owner, holder or custodian of the thing seized who may be present or have made a request therefor.
中文原文 行政罰法第38條
扣留,應作成紀錄,記載實施之時間、處所、扣留物之名目及其他必要之事項,並由在場之人簽名、蓋章或按指印;其拒絕簽名、蓋章或按指印者,應記明其事由。
扣留物之所有人、持有人或保管人在場或請求時,應製作收據,記載扣留物之名目,交付之。
扣留物之所有人、持有人或保管人在場或請求時,應製作收據,記載扣留物之名目,交付之。