Chapter:	330	Title:	MOTOR VEHICLES (FIRST REGISTRATION TAX) ORDINANCE	Gazette Number:	L.N. 59 of 2003 & 22 of 2003
Section:	4I	Heading:	Offences	Version Date:	05/03/2003

(1) A person who-

(a) being a registered distributor, delivers a motor vehicle to a purchaser before the first registration tax is paid for the motor vehicle;
(b) being a registered owner, fails to pay, immediately on change of use to which the motor vehicle is put, first registration tax or additional first registration tax;
(c) being a registered owner of a locally assembled vehicle, fails to pay, immediately on change of additions to the chassis or cab and chassis, additional first registration tax payable;
(d) being a registered owner to whom section 4F(4)(b) applies, fails immediately to pay any first registration tax for which he is liable;
(e) being a registered distributor, an employee or agent authorized by a registered distributor under section 4D(3), registered owner or person applying for first registration, signs a false declaration or fails to include all of the particulars, or to attach to the declaration the documentary evidence, required within the time as required under section 4D(1); (Amended 11 of 1997 s. 10; L.N. 59 of 2003 and 22 of 2003 s. 10)
(ea) being a registered distributor, an employee or agent authorized by a registered distributor under section 4D(3) or a registered owner, fails to deliver a declaration as required under section 4D(2) or (2B), or makes a false declaration in purported compliance with that section, or fails to include all of the particulars or to attach to the declaration the documentary evidence required within the time as required under that section; (Added L.N. 59 of 2003 and 22 of 2003 s. 10)
(eb) being a registered owner, a registered distributor or an employee or agent authorized by a registered distributor under section 4D(3), makes a false declaration in connection with an application made under section 4D(2A); (Added 22 of 2003 s. 10)
(f) sells a new motor vehicle (other than a locally assembled vehicle) at a price higher than the amount permitted under section 4A(5) without first obtaining the consent of the Commissioner;
(g) sells a new locally assembled vehicle at a price higher than the amount permitted under section 4A(6) without first obtaining the consent of the Commissioner;
(h) sells a motor vehicle which is not a new motor vehicle or a locally assembled vehicle at a price higher than the amount permitted under section 4A(7) without first obtaining the consent of the Commissioner;
(i) sells a locally assembled vehicle (which is not a new motor vehicle) at a price higher than the amount permitted under section 4A(8) without first obtaining the consent of the Commissioner;
(j) being the importer of a motor vehicle, fails to file the return as required under section 3B(1) with the Commissioner within 30 days (or such longer period as the Commissioner has permitted under that section in his case) of the importation of a motor vehicle into Hong Kong and not less than 5 working days before delivering that motor vehicle; (Amended 11 of 1997 s. 10)
(k) being the importer of a motor vehicle, files a false or inaccurate return as required under section 3B(1) with the Commissioner;
(l) being an importer of motor vehicles, fails to register as an importer as required under section 3A(1) with the Commissioner within 30 days of commencing to carry on that business; (Amended 11 of 1997 s. 10)
(m) being a distributor of motor vehicles, fails to register as a distributor as required under section 3A(2) with the Commissioner within 30 days of commencing to carry on that business; (Amended 11 of 1997 s. 10)
(n) being a registered distributor, fails to publish in writing a retail price list as required under section 4A(1);
(o) being a registered distributor, fails to publish in writing a retail price as required under section 4A(2);
(p) being a registered distributor, fails to deliver a copy of his retail price list intended for publication as required under section 4A(4) to the Commissioner not less than 7 days before publication; or
(q) being a registered distributor, fails to give not less than 5 working days' notice to the Commissioner of his intention to change the retail price of a model as required under section 4A(4),

(a) obstructs an authorized person;
(b) fails to comply with a requirement, direction or demand given or made by an authorized person,

(a) 2 years after the date on which the offence is committed; or
(b) 6 months after the date on which the Commissioner first has knowledge that the offence has been committed,