Vehicle License Tax Act Article 23

Upon discovering a violation of this Act involving the transportation equipment, the owner or user thereof shall be ordered to prepay an amount equivalent to the tax and fines as a security deposit, or to provide equivalent property as collateral. In the absence of prepayment of the security deposit or the inability to provide equivalent property as collateral, the tax authority may undertake the custody of the license plates or driving license of the said transportation equipment, issue a custody receipt, and return them upon payment of the tax and fines.