Where it is discovered that a vehicle charged with unpaid tax continues to be driven on public roads or rivers, the tax collection authority shall order its owner or user to pay the tax due plus a fine no more than one times the amount of tax owed and shall not impose the surcharge of described in Article 25. Where it is discovered that a vehicle that has been registered as non-operational, with its license plate turned in or license cancelled continues to be driven on public roads or rivers, the tax collection authority shall order its owner or user to pay the tax due plus a fine no more than twice the amount of tax owed.