§ 11-4015 Tax on owners of motor vehicles.
AC § 11-4015
(a)Any person who counterfeits or forges, or causes or procures to be counterfeited or forged, or aids or assists in counterfeiting or forging, by any way, art, or means, any receipt or other document evidencing payment or exemption from the tax imposed by chapter twenty-two of this title, or who knowingly acquires, possesses, disposes of or uses such a counterfeited or forged receipt or other document, shall be guilty of a misdemeanor.
(b)Any person who uses, operates or parks or permits the use, operation or parking upon any public highway or street of a motor vehicle owned by him or under his control for which the tax imposed by chapter twenty-two has not been paid in accordance with the provisions of such chapter and the regulations prescribed thereunder shall be guilty of a misdemeanor. For the purpose of this subdivision any person using, operating or parking a motor vehicle shall be presumed to be doing so with the permission of the owner of such motor vehicle.
(c)To the extent that any other section of this chapter is applicable to the tax imposed by chapter twenty-two, any reference in such section to the commissioner of finance shall be deemed a reference to the commissioner of motor vehicles or to the commissioner of finance if designated as his agent.
