Vehicle and Traffic Act 1999
37Recovery of motor tax
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37 Recovery of motor tax
If a motor vehicle or a trailer is used on public streets, and motor tax for the relevant period of use has not been paid in full, the outstanding motor tax may be recovered as follows:
(a) the motor tax may be recovered as a debt due to the Crown from the registered operator;
(b) on application by the prosecutor, a court by which a person is convicted of unlawfully using the vehicle on public streets may order the convicted person to pay to the Registrar a specified amount by way of motor tax.