Hundreds of vehicles have been clamped on the streets of Dundee and its surrounding area as part of a major crackdown.
The DVLA has targeted more than 200 vehicles during a four-week enforcement campaign.
A spokeswoman for the vehicle licensing agency said it clamped 228 vehicles across the DD1 to DD6 postcodes – which also encompasses parts of Angus and Fife.
The enforcement action was carried out by the NSL, the DVLA’s “national wheel clamping contractor”.
Dozens of people across Dundee confirmed they had seen vehicles on Dens Road, Rosefield Street and Byron Street which had been clamped in recent days.
Many of the vehicles may be impounded as a result of the enforcement action.
£100 release fee
A DVLA spokeswoman said: “We operate a comprehensive package of measures to ensure that vehicle tax is convenient to pay but very hard to avoid.
“It is right that we take action against those who don’t tax their vehicles and then drive them otherwise it wouldn’t be fair to those who do the right thing.”
Owners of the clamped vehicles will have to pay a release fee of £100 and, if they can’t show the vehicle has been taxed, a surety fee of £160.
The surety fee is refunded if the motorist is able to prove that the vehicle has been taxed within 15 days of its release.
DVLA say vehicles are impounded if the fee is not paid within 24 hours of a vehicle being clamped.
The release fee then rises to £200 — along with a storage fee of £21 per day.