28-2161. Nonpayment of fees, taxes and
assessments; consequences


A. Subject to section 28-5807, the director shall:


1. Refuse to register a motor vehicle, trailer or semitrailer owned by or under the
control of a person who has failed, refused or neglected to pay any motor vehicle fee,
tax or other assessment, or a penalty on the fee, tax or assessment, that is due the
department or for its account. The department shall not renew a registration that is
refused until the registration fees and the full amount of the delinquent fees, taxes or
other assessments and penalties are paid.


2. Revoke the registration of a motor vehicle, trailer or semitrailer owned by or
under the control of a person who has been delinquent for at least forty-five days in the
payment of any motor vehicle fee, tax or other assessment due the department or for its
account.


B. The department shall renew the registration of a motor vehicle, trailer or
semitrailer revoked pursuant to subsection A of this section for the owner who failed,
refused or neglected to pay any motor vehicle fee, tax or other assessment, or a penalty
on the fee, tax or assessment, only on payment of the fees prescribed for registration
and the full amount of the delinquent fees, taxes or other assessments and penalties.