Prison Act Article 48

Inmates are not allowed to consume alcoholic drinks or chew betel nuts.A prison may allow inmates to smoke cigarettes at a designated place during designated time, and should educate and publicize the hazards of smoking to inmates, and provide suitable incentives for inmates to quit smoking.Regulations governing the qualifications of inmate, time, place, facility, and quantity for smoking, tobacco hazard prevention education and campaign, smoking cessation programs, and incentives mentioned in the preceding paragraph, and other requirements shall be prescribed by the Ministry of Justice.
中文原文 監獄行刑法第48條
受刑人禁用酒類、檳榔。
監獄得許受刑人於指定之時間、處所吸菸,並應對受刑人施以菸害防制教育、宣導,對戒菸之受刑人給予適當之獎勵。
前項受刑人吸菸之資格、時間、地點、設施、數量、菸害防制教育與宣導、戒菸計畫、獎勵及其他應遵行事項之辦法,由法務部定之。

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