Part IIIOffences
Offence of not paying duty chargeable at higher rate
37Penalty for not paying duty chargeable at higher rate
1
Where—
a
a vehicle licence has been taken out for a vehicle at any rate of vehicle excise duty,
b
at any time while the licence is in force the vehicle is so used that duty at a higher rate becomes chargeable in respect of the licence for the vehicle under section 15, and
c
duty at that higher rate was not paid before the vehicle was so used,
the person so using the vehicle is guilty of an offence.
2
A person guilty of an offence under subsection (1) is liable on summary conviction (or, in Scotland, on indictment or on summary conviction) to an excise penalty of—
a
level 3 on the standard scale (or, in Scotland, the statutory maximum), or
b
five times the difference between the duty actually paid on the licence and the amount of the duty at the higher rate,
whichever is the greater.