Finance Act 1992 section 139

Offences and penalties

Section 139 sets out the various offences and penalties relating to vehicle registration tax (VRT), including offences for false declarations, failure to register or display identification marks, non-payment of tax, and deliberate evasion.

• It is an offence to make a false or misleading registration declaration, to fail to display an identification mark correctly, to use an unregistered vehicle in a public place, or to tamper with a registration certificate without authorisation — each carrying a summary conviction penalty of up to €5,000.
• More serious offences include possessing an unregistered or improperly exempted vehicle, failing to pay VRT due, possessing or issuing a forged certificate, and failing to properly account for unregistered or converted vehicles — also carrying a summary conviction penalty of up to €5,000.
• Anyone knowingly involved in evading VRT faces, on summary conviction, a fine of up to €5,000 and/or up to 12 months' imprisonment, or on indictment, a fine of three times the VRT concerned or €126,970 (whichever is greater) and/or up to five years' imprisonment.
• Any vehicle connected to the more serious offences or to deliberate evasion is liable to forfeiture by the State.