Section 8905 - Collection of tax(a) Every purchaser of a motor vehicle subject to a tax under subsection 8903(a) of this title shall forward such tax form to the Commissioner, together with the amount of tax due at the time of first registering or transferring a registration to such motor vehicle as a condition precedent to registration thereof.(b) Every person subject to a use tax under subsection 8903(b) of this title shall forward such tax form and the tax due to the Commissioner with the registration application or transfer, as the case may be, and fee at the time of first registering or transferring a registration to such motor vehicle as a condition precedent to registration thereof.(c) If the tax due under subsection (a), (b), (e), or (f) of this section is not paid as provided, a penalty of an additional one percent of taxable cost or $150.00, whichever is smaller, shall be added to the tax due.(d) Every person required to collect the use tax under subsection 8903(d) of this title shall forward such tax and a report of same on forms prescribed and furnished by the Commissioner at the frequency determined by the Commissioner.(e) Every lessor of a motor vehicle shall collect the tax imposed by subsection 8903(a) or (b) of this title from the lessee and remit it to the Commissioner at the time of registration of the motor vehicle, in the case of the first lease of a motor vehicle, and within 30 days after any extension of the lease or any subsequent lease of the motor vehicle. Every lessor of a motor vehicle shall collect the tax imposed by subsection 8903(f) of this title from the lessee and remit it to the Commissioner within 30 days after the end of the motor vehicle lease contract. If the lessor fails to collect the tax imposed by subsection 8903(a), (b), or (f) of this title, the lessee shall pay the tax directly to the Commissioner within the time prescribed for payment.(f) Every person subject to the tax imposed by subsection 8903(g) of this title shall forward the tax form and the tax due to the Commissioner along with the title application and fee at the time of applying for a certificate of title to such motor vehicle as a condition precedent to the titling thereof.Added 1959, No. 327 (Adj. Sess.), § 5, eff. 3/1/1960; 1966, No. 66 (Sp. Sess.), § 3; 1967, No. 6, § 1, eff. 2/17/1967; 1969, No. 276 (Adj. Sess.), § 9; 1975, No. 96, § 2, eff. 7/1/1976; 1983, No. 251 (Adj. Sess.), § 4, eff. 1/1/1985; 1989, No. 127 (Adj. Sess.), §6, eff. 3/15/1990; amended 1995, No. 19, §§ 5, 6, eff. 4/17/1995.