If, under
section 246(1), (2) or (3) or 247(1), no duty was chargeable on the grant or
transfer of a licence for a vehicle to a dealer and the dealer uses, or allows
another person to use, the vehicle for a different purpose referred to in
section 246(1)(a), (2)(a) or (3)(a) or 247(1)(a), the dealer must notify the
Commissioner, in the approved form, of the change in use within one month
after the day on which the use of the vehicle changed.
Penalty: a fine of $5 000.
[Section 248 amended: No. 16 of 2022 s. 13.]