2005 Vermont Code - § 8904. — Completion of form

§ 8904. Completion of form

(a) Every person selling or leasing a motor vehicle in Vermont shall at the time of selling or leasing a motor vehicle compute for the purchaser or lessee the tax imposed by subsections (a), (b), (f) or (g) of section 8903 of this title and complete in its entirety the tax form prescribed and furnished by the commissioner.

(b) When the seller or lessor of a motor vehicle fails to fill out the tax form as required in subsection (a) of this section he shall be subject to the penalties under section 8909 of this title or if he is a registered dealer, the commissioner may suspend the dealer registration. Such suspension shall be for a reasonable time and shall not exceed ten days for each offense and shall be made only after a finding that the failure of such dealer is wilful and intentional and not the result of inadvertence. (1959, No. 327 (Adj. Sess.), § 4, eff. March 1, 1960; amended 1963, No. 113, eff. May 28, 1963; 1995, No. 19, § 4, eff. April 17, 1995.)