Vehicle License Tax Act Article 25
If the owner or user of the transportation equipment fails to pay the due tax within the prescribed period stated on the payment notice, they shall be subject to the imposition of belated surcharge.
中文原文 使用牌照稅法第25條
交通工具所有人或使用人未於繳款書所載繳納期間內繳清應納稅款者，應加徵滯納金。