Act Governing Food Safety and Sanitation Article 55

Unless otherwise prescribed, the punishment prescribed in this Act shall be imposed by the municipal or county (city) competent authority. The central competent authority may impose the punishment when necessary. However, upon the confirmation of the order of termination of business by the municipal or county (city) competent authority, such order will be transferred to the industrial and business competent authority or other industry competent authority to revoke all or part of the items listed in the company registration, business registration or factory registration.
中文原文 食品安全衛生管理法第55條
本法所定之處罰,除另有規定外,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。
但有關公司、商業或工廠之全部或部分登記事項之廢止,由直轄市、縣(市)主管機關於勒令歇業處分確定後,移由工、商業主管機關或其目的事業主管機關為之。

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