Administrative Penalty Act Article 39
The thing seized shall be sealed up or otherwise marked and shall be taken care of in a proper manner; if the thing seized cannot be conveniently transported or easily preserved, it may be consigned to the care of a guard or kept in custody by the owner or any other suitable person; if the thing forfeited is apt to be damaged or cannot be easily preserved, it may be put up for outright sale or sale by auction and the proceeds therefrom retained.If the thing seized is dangerous, it may be destroyed.
中文原文 行政罰法第39條
扣留物，應加封緘或其他標識，並為適當之處置；其不便搬運或保管者，得命人看守或交由所有人或其他適當之人保管。
得沒入之物，有毀損之虞或不便保管者，得拍賣或變賣而保管其價金。
易生危險之扣留物，得毀棄之。
得沒入之物，有毀損之虞或不便保管者，得拍賣或變賣而保管其價金。
易生危險之扣留物，得毀棄之。