Tobacco Hazards Prevention Act Article 44
The penalties prescribed by this Act, except for Article 35, which shall be enforced by the central competent authority, shall be enforced by the competent authorities in the respective special municipalities, counties, or cities.
中文原文 菸害防制法第44條
本法所定罰則，除第三十五條規定由中央主管機關處罰外，由直轄市、縣（市）主管機關處罰之。