Finance Act, 1992

Offences and penalties.

139.—(1) It shall be an offence under this subsection for a person, in respect of a vehicle in the State—

(a) to make a declaration under section 131 which is false or in any material respect misleading or to allow any other person to make such a declaration on his behalf,

(b) to be in possession of a vehicle on which an identification mark referred to in section 131 (6) is not displayed or is not displayed in the prescribed manner,

(c) to display an identification mark on the vehicle in contravention of section 131 (6),

(d) to destroy, mutilate, deface, alter, amend or in any other way interfere with a certificate without authorisation from the Commissioners,

(e) to fail to make a declaration under section 133 (2) (a), or to make it in the prescribed manner, when required to do so by the Commissioners, or

(f) to contravene or fail to comply, whether by act or omission, with any other provision of this Chapter or of regulations under section 141 .

(2) Without prejudice to any other penalty to which he may be liable, any person guilty of an offence under subsection (1) shall be liable on summary conviction to a penalty under the law relating to excise of £1,000.

(3) It shall be an offence under this subsection for a person, in respect of a vehicle in the State—

(a) to be in possession of the vehicle if it is unregistered unless he is an authorised person or the vehicle is the subject of an exemption under section 135 for the time being in force and the vehicle is being used in accordance with any conditions, restrictions or limitations referred to in section 135 ,

(b) if the vehicle is the subject of an exemption under section 134 , to be in possession of the vehicle other than in accordance with any conditions, restrictions or limitations referred to in section 134 ,

(c) to issue or to be in possession of a document which purports to be, but is not, a certificate,

(d) to fail to pay any vehicle registration tax due by him,

(e) if the vehicle is an unregistered vehicle or a converted vehicle, to fail to account for it in accordance with section 137 , or

(f) if the vehicle is an unregistered vehicle or a converted vehicle in relation to which particulars of the conversion have not been declared in accordance with section 131 or a converted vehicle in relation to which particulars of the conversion have been so declared but vehicle registration tax has not been paid on the declaration, to deliver the vehicle to a person other than an authorised person.

(4) Without prejudice to any other penalty to which he may be liable, any person guilty of an offence under subsection (3) shall be liable on summary conviction to a penalty under the law relating to excise of £1,000.

(5) A vehicle in respect of which an offence under subsection (3) was committed shall be liable to forfeiture.