If, under
section 246(1) or (2) or 247(1), no duty was chargeable on the
grant or transfer of a licence for a vehicle to a dealer and the dealer uses,
or allows another person to use, the vehicle for a different purpose referred
to in section 246(1) or (2) or 247(1), the dealer must notify
the Commissioner, in the approved form, of the change in use within
one month after the day on which the use of the vehicle changed.
Penalty: a fine of $5 000.