Sand and Gravel Excavation Act Article 44

Except as otherwise provided in this Act, penalties prescribed in this Act shall be imposed by the Competent Authority of the Special Municipality or County (City).
中文原文 土石採取法第44條
違反本法所定之處罰,除本法另有規定者外,由直轄市、縣(市)主管機關為之。

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