Section 139 of the Act of 1992 is hereby amended -

(a) in subsection (1), by the substitution of the following paragraphs for paragraph (b):

"(b) to be in possession of the vehicle if an identification mark referred to in section 131(6) is not displayed on it or is not displayed on it in the prescribed manner,

(bb) if the vehicle is an unregistered vehicle, to use it in a public place in contravention of the prescribed conditions,",

and

(b) by the substitution of the following subsections for subsection (5):

"(5) If any person is knowingly concerned in the evasion or the taking of steps for the purposes of the evasion, whether by himself or by another, of vehicle registration tax, he shall be guilty of an offence and shall be liable -

(a) on summary conviction, to a penalty under the law relating to excise of £1,000 or to imprisonment for a term not exceeding 6 months or to both, or

(b) on conviction on indictment, to a penalty, under the law relating to excise, of three times the amount of the vehicle registration tax concerned or £10,000, whichever is the greater, or to imprisonment for a term not exceeding five years or to both.

(6) A vehicle in respect of which an offence under subsection (3) or (5) was committed shall be liable to forfeiture.".