Chapter 6 Penalty
Article 25
A delay penalty shall be imposed on the owner or user of a vehicle who fails to pay their vehicle license tax before the deadline as stated in the payment notice.
Article 28
Where it is discovered that a vehicle charged with unpaid tax continues to be driven on public roads or rivers, the tax collection authority shall order its owner or user to pay the tax due plus a fine no more than one times the amount of tax owed and shall not impose the surcharge of described in Article 25.
Where it is discovered that a vehicle that has been registered as non-operational, with its license plate turned in or license cancelled continues to be driven on public roads or rivers, the tax collection authority shall order its owner or user to pay the tax due plus a fine no more than twice the amount of tax owed.
Article 29
Where a vehicle is discovered to be in violation of Article 11 herein, the tax collection authority should order its owner or user to pay the tax due plus a fine equal to one time the amount of tax owed.
Article 30
Where a newly purchased vehicle is discovered to violate Article 12 herein for using public roads or rivers without a license, the tax collection authority should order its owner or user to pay the tax due plus a fine equal to one time the amount of tax owed.
Article 31
If a vehicle license is sold or removed for use on another vehicle, its owner or user shall pay a fine equal to twice the amount of tax due；however, the total fine imposed shall not exceed NT$150,000.
Article 32
If an equipment utilizing non-transportation vehicle is being used as a regular vehicle and driven on public roads or rivers, the transportation authority will impose penalty in accordance with the Statute for Traffic Administration and Penalty.