In the early 80s I bought a 2nd hand car and for a host of reasons ran it without tax for a couple of months (this was way before camera technology). Eventually bought tax, backdating it to the first of the month in which I taxed it.
Anyway, some months later a Vehicle Enforcement Officer turned up on my doorstep saying my car had been spotted without tax. I explained what had happened (basically the dealer had promised to get me tax as part of the deal, and promised, and promised, then eventually I visited him to get the paperwork to get the tax myself).
I got summonsed and ended up with a £5 fine and no costs - "not displaying a valid tax disc" IIRC. The fact that I'd bought and backdated the tax probably helped in mitigation, but I (and my assisting legal people) didn't expect me to end up in court at all, and definitely not get a rap!
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