Vehicle license shall not be sold, removed for use on another vehicle, or used when expired.

After the collection period for vehicle license tax ends, the tax collection authority should organize an inspection team with the police to conduct general inspection of vehicles with regard to payment of license tax. The tax collection authority or the police may also conduct surprise inspection at any time.

When carrying out duty, the inspector should wear an arm badge; the tax collection officer should carry the inspection paper issued by the tax authority as proof of authority.

If a vehicle is found to violate this Law, its owner or user shall be asked to prepay a deposit equal to tax due and fine incurred or furnish equivalent property as security. If said owner or user fails to comply accordingly, the tax collection authority may detain the license plate of the vehicle or the driver’s license of the vehicle owner or user, give the owner or user a receipt, and return the license plate or driver’s license after all tax owed and fines have been paid off.

If the owner or user of a vehicle that is found to violate this Law has abandoned the vehicle, the tax collection agency will post bulletin announcing the vehicle found. If nobody comes forward to claim the vehicle in three months, the tax collection authority may put said vehicle on public auction, use the proceeds obtained thereof to pay for the vehicle license tax owed, and turn in the remainder to the national treasury.