Cosmetic Hygiene and Safety Act Article 26

The penalties prescribed in this Act, with the exception of revocation or rescission of notifications or licenses for cosmetics that shall be imposed by the central competent authority, shall be imposed by municipal or county/city competent authorities for the remaining penalties. The central competent authority may impose the penalties if deemed necessary.
中文原文 化粧品衛生安全管理法第26條
本法所定之處罰,除撤銷或廢止化粧品之登錄或許可證,由中央主管機關處罰外,其餘由直轄市、縣(市)主管機關為之,必要時得由中央主管機關為之。

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