Electronic Game Arcade Business Regulation Act Article 36

Unless provided by Article 23 Paragraph 2, the fine and forfeiture prescribed by this Act shall be executed by governing authorities in centrally-governed cities and counties (cities).
中文原文 電子遊戲場業管理條例第36條
本條例所定之罰鍰及沒入,除第二十三條第二項規定外,由直轄市、縣(市)主管機關處罰之。

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