Vehicle License Tax Act Article 30
If newly purchased, newly imported, or newly assembled transportation equipment without license plates is found to be in violation of Paragraph 1, Article 12 and used on public water or land routes, 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.
中文原文 使用牌照稅法第30條
違反第十二條第一項規定，新購、新進口或新裝配未領牌照之交通工具，使用公共水陸道路經查獲者，除責令補稅外，並處以應納稅額一倍以下之罰鍰。