Business Entity Accounting Act Article 81
（Imposition of Fines）The fines prescribed under this Law shall be imposed by the Competent Authorities at each level, except for those specified in Item 6 of Article 79, which shall be imposed by the courts.
中文原文 商業會計法第81條
本法所定之罰鍰，除第七十九條第六款由法院裁罰外，由各級主管機關裁罰之。