Plant Protection and Quarantine Act Article 26

The fines stipulated in this Act shall be imposed by the special municipal or county (city) competent authority or the plant quarantine authority.
中文原文 植物防疫檢疫法第26條
本法所定之罰鍰,由直轄市、縣(市)主管機關或植物檢疫機關處罰之。

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