Enforcement Rules for the Sexual Assault Crime Prevention Act Article 16

The penalties stipulated in Articles 45 and 47 of the Act shall be imposed by the competent authority at the special municipality or county (city) level where the victim resides.
中文原文 性侵害犯罪防治法施行細則第16條
本法第四十五條及第四十七條所定之處罰,由被害人居所地之直轄市、縣(市)主管機關為之。

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