Employment Service Act Article 75
The fines stipulated in this Act shall be imposed and collected by the competent authorities at the municipal level and at the county/city level.
中文原文 就業服務法第75條
本法所定罰鍰，由直轄市及縣（市）主管機關處罰之。
English translation for reference only; the Chinese text prevails. Not legal advice.