8Payment of tax

#### 8 Payment of tax 8 Payment of tax (cf Act No 34, 1949, s 4) > > (1) Subject to this Act, tax shall be paid to Transport for NSW in respect of every motor vehicle— > > > > > (a) at the time of application for registration of the motor vehicle, and > > > > > (b) at the time of application for each renewal of the registration of that vehicle, > > > > and shall be so paid by the person in whose name the application is made. > > > (2) A person who fails to pay the full amount of tax as required by subsection (1) is guilty of an offence. > > > > Maximum penalty—5 penalty units. > > > (3) Despite the conviction of a person for an offence under this section, the person remains liable to pay the unpaid amount of the tax.