Referendum Act Article 54

The fines stipulated in this Act shall be imposed by the competent authorities. If a fine is not paid within the specified period after notification, the case shall be referred to the judicial authorities for compulsory enforcement in accordance with the law.
中文原文 公民投票法第54條
本法所定罰鍰,由各該主管機關處罰;經通知限期繳納,逾期不繳納者,依法移送強制執行。

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