Penalty payable when tax is not paid

When any registered owner or any person who has possession or control of any motor vehicle used or kept for use in the State is in default in making a payment of the tax, the Regional Transport Officer may direct that, in addition to the amount of arrears, a sum not exceeding such arrears in respect of such vehicle shall be recovered from him by way of penalty: Provided that before giving any such direction the registered owner or person shall be given a reasonable opportunity of being heard.