The Administrative Execution Act Article 34

If the fees resulting from substituted fulfillment or default surcharge are not paid by the deadline, the branch of Administrative Enforcement Agency will execute it in accordance with the provisions in Chapter 2.
中文原文 行政執行法第34條
代履行費用或怠金,逾期未繳納者,移送行政執行處依第二章之規定執行之。

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