Declaration by person keeping vehicle for use

(1) The owner of every motor vehicle shall make a declaration in respect of it in the prescribed form stating the prescribed particulars and shall deliver the declaration within the prescribed time to the licensing officer and shall pay to the licensing officer the tax which he appears by such declaration to be liable to pay in respect of such vehicle. (2) Where a motor vehicle is altered or used so as to render the owner thereof liable to the payment of an additional tax under section 11, in the prescribed form showing the nature of the alterations made and shall deliver it to the licensing officer and shall pay to the licensing officer the additional tax payable under section 11 which he appears by such additional declaration to be liable to pay in respect of such vehicle.