The Regulations Governing Smoking by Prisoners and Defendants and Incentives to Quit Smoking Article 9

Authorities are responsible for the control over cigarette lighting devices. No such device shall be used by Inmates other than in the smoking areas and during designated smoking hours.Cigarettes purchased by Inmates shall be controlled and issued by the Authorities during the smoking hours designated in accordance with Article 7.Inmates shall receive no more than a total of 10 cigarettes per day. Hoarding or any other unlawful act is prohibited.
中文原文 受刑人與被告吸菸管理及戒菸獎勵辦法第9條
點菸器具應由機關負責管制,收容人非於設置之吸菸區及指定之吸菸時間,不得使用。
收容人所購之香菸,應由機關依第七條指定之吸菸時間管制及發放。
收容人領用之香菸,每日合計至多十支,不得私自囤積或為其他不法行為。

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