Vehicle License Tax Act Article 29

If transportation equipment is used on public water or land routes without having applied for and obtained a temporary license plate or an automobile testing license plate in accordance with relevant traffic management regulations, or if such equipment is used beyond the expiration date of the aforementioned license plates, the owner or user of the said equipment shall be ordered to pay the tax and shall additionally be fined an amount less than or equal to the tax payable, unless the circumstances fall under Paragraph 2 of the preceding article or Article 30.