Title 48, Chapter 5, Section 451
( 48-5-451)
Every owner of a motor vehicle or a mobile home, in addition to the
ad valorem tax due on the motor vehicle or mobile home, shall be
liable for a penalty of 10 percent of the tax due or $5.00,
whichever is greater, for the failure to make the return or pay the
tax in accordance with this article. | 
