2.—(1) Where—

(a) a licence under section 1 of this Act is in force,

F15[(b) (i) the vehicle is used in a condition or manner or for a purpose which would, if it was used solely in that condition or manner or for that purpose, render it chargeable with duty at a rate higher than that at which duty has been paid, or

F16[(iA) in the case of a vehicle to which paragraph 4A or subparagraph (cc) of paragraph 6 of Part I of the Schedule to this Act applies, it is used in a condition or manner or for a purpose which would, if it had been shown at the time of the taking out of the licence that it was used in that condition or manner or for that purpose, have rendered it chargeable with duty at a rate higher than that at which duty has been paid, or]

(ii) in the case of a vehicle to which, by virtue of the operation of paragraph 3 of Part II of the Schedule to this Act, subparagraph (c) of paragraph 4 of Part I of the Schedule applies—

(I) it is used in a condition or manner or for a purpose which, or

(II) it is used when the person who took out the licence has an occupation which would, if it had been shown at the time of the taking out of the licence that it was used in that condition or manner or for that purpose or that that person had that occupation, have rendered it chargeable with duty at a rate higher than that at which duty has been paid, and]

(c) the vehicle as so used is in all other respects a vehicle chargeable with duty at the higher rate,

duty shall become and be chargeable on the vehicle at the higher rate.

F17[(1A) Where, but for this subsection, duty would become and be chargeable on a vehicle at a higher rate by reason of its use by the council of a county, the corporation of a county or other borough or the council of an urban district (including use by any such body on being taken by them on hire) for spreading material on public roads to deal with frost, ice or snow, or for clearing snow from public roads by means of a snow plough or other contrivance, whether forming part of the vehicle or not, or by reason of its use for the purpose of going to or from the place where used for the foregoing purposes, duty shall not become or be chargeable at that higher rate.

(1B) Where a tractor to which subparagraph (b) or subparagraph (c) of paragraph (4) of Part I of the Schedule to this Act applies is used on public roads for the purpose of bringing it, with a snow plough or similar contrivance attached, to a place where it is to be used or from a place where it has been used for clearing snow from roads, a higher rate of duty shall not become or be chargeable in respect of the tractor by reason of such user.]

(2) Where a person so uses a vehicle that duty becomes chargeable in accordance with this section at a higher rate, the person shall, unless duty has been paid at the higher rate before the commencement of such user, be guilty of an offence and be liable on summary conviction to an excise penalty of (whichever is the greater) twenty pounds or three times the difference between the duty paid and duty at the higher rate.

(3) Notwithstanding any provision to the contrary contained in any enactment relating to the recovery or application of excise penalties, any penalty under this section may be recovered and enforced at the suit of any member of the Garda Síochána, and in that case the Court shall have power to mitigate the penalty to such amount as the Court may in its discretion think fit, and the licensing authority shall not have power to mitigate the penalty.

(4) F18[…]