The Plant Variety and Plant Seed Act Article 60

Law:: The Plant Variety and Plant Seed Act
Chinese:: 植物品種及種苗法第60條

Except for fines set forth in Article 54 and Article 55, which shall be imposed by the central competent authority, all other fines under this Act shall be imposed by the special municipality or county/city competent authority.If a fine imposed according this Act fails to be paid within the prescribed period, it shall be enforced compulsorily in accordance with the law.

中文原文植物品種及種苗法第60條

本法所定之罰鍰，由直轄市、縣（市）主管機關處罰之。
但第五十四條、第五十五條所定之罰鍰，由中央主管機關處罰之。
依本法所處之罰鍰，經限期繳納，屆期不繳納者，依法移送強制執行。

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