Act Governing Food Safety and Sanitation Article 49-2

Food business operators falling under a category and scale designated by the central competent authority in a public announcement violate the provisions specified in Paragraph 1 or 4 of Article 15 or Article 16, or perform the actions described from Article 44 to Article 48-1 causing detriment of human health, their acquired assets or property interests shall be forfeited or retrieved.If there are considerable and sufficient reasons for the competent authority to believe that the penalized person transfers his/her assets or property interests to the third party for avoiding been punished pursuant to the preceding paragraph, the competent authority may forfeit or retrieve the transferred assets or property interests of the third party. If the above assets or property interests cannot be forfeited in whole or in part, the equivalent value thereof shall be indemnified either by demanding a payment from the offender or be offset by the property of the offender.To ensure the forfeit or retrieve of assets or property interests and a levy on payments or property compensation in the preceding two paragraphs, the competent authority may perform detainment pursuant to this Act or request the administrative court for provisional seizure or provisional disposition and is not required to provide guarantees.The regulations governing the valuation of illegally obtained assets, property interests, a levy on payments or property compensation that are forfeited or retrieved by the competent authority pursuant to this Article shall be prescribed by the Executive Yuan.
中文原文 食品安全衛生管理法第49-2條
經中央主管機關公告類別及規模之食品業者,違反第十五條第一項、第四項或第十六條之規定;或有第四十四條至第四十八條之一之行為致危害人體健康者,其所得之財產或其他利益,應沒入或追繳之。
主管機關有相當理由認為受處分人為避免前項處分而移轉其財物或財產上利益於第三人者,得沒入或追繳該第三人受移轉之財物或財產上利益。
如全部或一部不能沒入者,應追徵其價額或以其財產抵償之。
為保全前二項財物或財產上利益之沒入或追繳,其價額之追徵或財產之抵償,主管機關得依法扣留或向行政法院聲請假扣押或假處分,並免提供擔保。
主管機關依本條沒入或追繳違法所得財物、財產上利益、追徵價額或抵償財產之推估計價辦法,由行政院定之。

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