Notwithstanding §§ 7162 and 7163, the Director of Revenue and Taxation, or her/his authorized representative, is authorized to accept, in determining the amount of the annual license and registration fees, the statement made under oath by the owner in her/his application for registration or renewal of registration as to gross weight. Such acceptance shall not exempt the owner from liability for the correct amount of the annual license and registration fee, together with penalties, where the gross weight is understated in the application. Upon any subsequent weighing of the vehicle, showing a gross weight in excess of the gross weight stated in the application, the owner shall be immediately liable for the payment of any deficiency in the annual license and registration fee as of the date of such registration or renewal, together with penalties. SOURCE: GC § 23356.1, enacted by P.L. 5-070:1 (Mar. 14, 1960).