Enforcement Rules of the Referendum Act Article 18

The fines prescribed in Article 44 of the Act, in case of national referendums, shall be imposed by the municipal or county (city) election commission designated by the Commission,
中文原文 公民投票法施行細則(1070226訂定)第18條
本法第四十四條規定之裁處,於全國性公民投票案,本會得委任直轄市、縣(市)選舉委員會辦理。

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