Health Food Governing Act Article 28
The competent municipal/county/city authority shall impose the fines, except those provided in the fourth paragraph of Article 24 hereof.
中文原文 健康食品管理法第28條
本法所定之罰鍰，除第二十四條第四項規定外，由直轄市或縣（市）主管機關處罰。
English translation for reference only; the Chinese text prevails. Not legal advice.