Vehicle License Tax Act Article 28
If the transportation equipment with overdue tax payment is found to be used on public water and land routes after the expiration of the late payment period, in addition to being ordered to pay the tax, a fine of not more than one time of the tax payable will be imposed, and no additional belated surcharge will be imposed in accordance with the provisions of Article 25.If the transportation equipment whose license has been reported to be stopped, license plate returned or canceled is found to be used on public roads or waterways, in addition to being ordered to pay tax, a fine of not more than twice the amount of tax payable will be imposed.
中文原文 使用牌照稅法第28條
逾期未完稅之交通工具，在滯納期滿後使用公共水陸道路經查獲者，除責令補稅外，處以應納稅額一倍以下之罰鍰，免再依第二十五條規定加徵滯納金。
報停、繳銷或註銷牌照之交通工具使用公共水陸道路經查獲者，除責令補稅外，處以應納稅額二倍以下之罰鍰。
報停、繳銷或註銷牌照之交通工具使用公共水陸道路經查獲者，除責令補稅外，處以應納稅額二倍以下之罰鍰。