Labor Pension Act Article 54

Late payment charges and fines imposed in accordance with the Act shall be paid within thirty days after the date that the violator receives notification; if they are not paid within the designated period, the violator shall be referred to the Administrative Enforcement Agency for compulsory execution in accordance with related statutes.The responsibility of imposing fines and the transference of duties for administrative execution concerning the annuity insurance program, prescribed in Article 39, shall be entrusted to the Bureau of Labor Insurance for handling.
中文原文 勞工退休金條例第54條
依本條例加徵之滯納金及所處之罰鍰,受處分人應於收受通知之日起三十日內繳納;屆期未繳納者,依法移送行政執行。
第三十九條所定年金保險之罰鍰處分及移送行政執行業務,委任勞保局辦理之。

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