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.