Jurisdiction over the cases in violation of this Act belongs to the district court, its branch, or the police agency in the area where the offense is committed or where the offender resides, stays or is located.

Jurisdiction over an offense committed on a Republic of China vessel or aircraft outside its territory belongs to the district court, its branch, or the police agency in the area where the vessel is registered, where the aircraft departed or where the vessel is moored.

The police department and its precinct has authority over offenses against this Act within their jurisdiction.
In a less-accessible rural area, the supervising police agency may authorize its subordinate police station or substation to exercise authority.
The specialized police agency may exercise its authority over offenses against this Act within its jurisdiction pending the approval of the Ministry of the Interior.

To handle offenses against this Act, a district court or its branch may set up a summary court or a ordinary court, depending on each jurisdiction’s situation and needs.

The case of a summary court under the district court or its branch (Hereinafter referred to as the summary court) will be presided by one judge.
The case of an ordinary procedure court under the district court or its branch (Hereinafter referred to as the ordinary court) will be presided by three judges.

When an offense in violation of this Act constitutes a violation of the criminal laws or the Juvenile Delinquency Act, it shall be referred to a prosecutor or juvenile court to be handled in accordance with criminal laws or the Juvenile Delinquency Act. If he offense in question is also punishable by suspension of business, termination of business, fine, or confiscation, it shall be punished according to this Act.

The investigation into an offense against this Act shall be conducted by a police agency as soon as the offense becomes known to the police whether because it has been discovered by police, being tipped off by a citizen, the offender has turned themselves in or because of other circumstances.

Items that are admissible as evidence or shall be confiscated shall be kept properly. If a court decides not to confiscate an item in custody, it shall be returned to its owner, possessor, or custodian. In the absence of a owner, possessor, or custodian, it shall be handled in accordance with applicable laws.

The police shall notify a suspect and may notify a witness or a related party to investigate an offense against this Act.
The notification letter described in the preceding paragraph shall specify the following information:
1. The name, gender, date of birth, registered residency, residency or temporary residency of the person being notified.
2. The reason for the notification.
3. The date, time when and place where the suspect should appear.
4. If failing to appear without justifiable reasons, the decision of punishment may be made directly.
5. The name of the agency which made the notification.
In cases that the name of the person being notified is unknown or other circumstances under which is considered necessary, their distinguishable characteristics shall be recorded, while the date of birth and permanent and current residency may be omitted if they are unknown.
Before interrogating a suspect about their name, date of birth, permanent or current residency, the investigator should tell them the reasons for the notification first and give them an opportunity to plead to the charge.
The suspect may authorize a legal representative to represent them during a trial or investigation. However, the court or police authority may demand the suspect to be present in person when it is considered necessary.

Police may restrain a person who is caught red-handed in the commission of an offense against this Act and notify them to report to a police agency on the scene. Police may take the person back to the police agency by force. Nonetheless, the preceding article may apply if the offender’s name, residency or temporary residency is known to the police and the possibility of fleeing is slim.

A police authority shall make a ruling promptly after interrogating suspects who have committed the following acts, unless there is a need for further investigation:
1. Offenses against this Act which are punishable exclusively by a fine or a reprimand in accordance with the Act.
2. Offenses against this Act for which fines or reprimands have been imposed in accordance with the Act.
3. Punishments described in subparagraph 1 and 2 are meted out along with confiscation.
4. Confiscation is announced separately.
5. Cases described in subparagraph 1 and 2 shall be exempt from punishment.
The above-mentioned ruling document shall specify the following information:
1. The name, gender, date of birth, national ID number, occupation, permanent or current residency of the person who has committed the act.
2. The content of the ruling.
3. Facts and reasons for the ruling. It may only specify the gist thereof.
4. Applicable articles.
5. The authority which made the ruling and the date of ruling.
6. A person who finds a ruling unacceptable may state reasons in writing to appeal the ruling to the summary court through the police authority which made the ruling within five days following the day when document of ruling is delivered.

A police agency may make a direct ruling without notifying or interrogating an offender, whose offense against this Act is petty and evident. The direct ruling is limited to a fine of not more than NTD 1,500 or a reprimand.

Cases other than those mentioned in the first paragraph of Article 43 shall be referred to the summary court for a ruling after interrogation.
The case referred by police authorities for a court ruling may be exempt from punishment or may be subject to other punishments imposed by the competent summary court if it finds this case should not be punished or punishments other than detention, suspension of business or termination of business is more appropriate.

A court shall make a ruling document promptly after receiving a case referred by a police authority except it requires further interrogation or investigation.
The ruling document described in the preceding paragraph shall specify the following information:
1. The name, gender, date of birth, national ID number, occupation, permanent or current residency of the offender.
2. The content of the ruling.
3. Facts and reasons for the ruling. It may only specify the gist thereof.
4. Applicable articles.
5. The authority which delivers the ruling and the date of the ruling.
6. A person who finds a ruling unacceptable may state reasons in writing to appeal the ruling to the ordinary procedure court through the summary court which made the ruling within five days following the day when document of ruling is delivered.

(Deleted)

The police authorities may impose a punishment directly on the suspect who fails to report to a police authority after having being notified properly.

When the document of a court ruling or a police ruling on an offense against this Act is made, the ruling shall be announced or delivered and the document thereof shall be handed over to the person on whom the ruling is imposed if the said person is present.
The document of a court ruling or a police ruling which is not announced or delivered at the presence of the offender or is made without interrogating the offender should be delivered to the offender within five days by a police authority.
The document of a court ruling about a case described in the above-mentioned two paragraphs shall be fsent to the police authority which has referred the case.

Punishments shall be administered by police authorities. Failure to pay the full fine before the due date will be referred by police authorities for administrative execution in accordance with the laws.

The punishment for an offense against this Act is to be executed pending a ruling.

If a person subject to a detention ruling fails to follow the execution notification without justifiable reasons may be taken to detention by force.

Detention shall be carried out at a detention center.

Detention starts from the moment when a person is taken into detention and twenty four hours of detention makes up a day.
A detainee will be released after a full term is served. If the release time falls between midnight and 8 a.m., a detainee may, with their prior consent be released at 8 a.m.

The punished party could appeal the ruling made by the police authority within five days following the delivery date of the police ruling document if they find it unacceptable.
The appeal shall be filed along with reasons in writing to the summary court through the police authority which has made the ruling.

If the police authority which has made the ruling finds sufficient the reasons for the appeal, it should revoke or change the ruling. In case the appeal does not meet the procedural requirements or is considered partially or completely groundless, the said police authority should refer the appeal to the summary court within three days following the receipt of the appeal document and may attach opinions in writing to it.

The summary court should dismiss an appeal if it finds the appeal does not meet the procedural requirements or the right to appeal has been lost. However, if the failure to meet the procedural requirements is remediable, a remedy before a deadline shall be ordered.
The summary court should dismiss an appeal with insufficient grounds. It shall revoke or change the original ruling if it finds the reasons for the appeal sufficient.
The ruling on the appeal shall be final.

If the person against whom a ruling has been made or the police authority that has referred the case finds unacceptable the ruling made by the summary court on the cases referred in accordance with Article 45 of this Act, an appeal against the ruling may be filed to the ordinary court. The ruling on the appeal shall be final.

The appeal against a ruling made by a summary court shall be filed within five days following the delivery of the ruling document.
The appeal shall be filed along with reasons in writing to the summary court.

The punished party or the police authority which has referred the case may waive the right to file an appeal.
The waiver prescribed in the preceding paragraph shall be filed in writing to the original ruling authority.

The appeal against a ruling made by a police authority or a summary court may be withdrawn before the result of it been determined.
The withdrawal of an appeal to the ruling of a police authority or a summary court should be filed in writing to the original authority which has received the appeal.

A person who waives their right to appeal or withdraws their appeal to the ruling made by a police authority or a summary court loses his right to do so.