All owners and operators of motor vehicles subject to the payment of fees, licenses, or taxes imposed by the laws of this state, including foreign vehicles, that have not been properly certificated or permitted by the public utilities commission or that have not been approved by the department of revenue for monthly or periodic payment of such fees, licenses, or taxes shall be issued a clearance receipt at a port of entry weigh station only after such fees, licenses, or taxes that may be due are paid or compliance is had with regulatory acts. A clearance receipt issued under this section shall specify the date upon which issued and amounts of fees, licenses, or taxes to be paid. The receipt shall be valid only for the dates and trips specified thereon and for the length of time specified thereon. The Colorado state patrol, through the port of entry weigh stations, may also issue permits for oversize and overweight commercial hauls pursuant to rules and regulations governing such hauls established by the department of transportation. Failure to secure such clearance receipt shall subject the owner or operator to a penalty of double the amount of any tax, license, or fee due that shall be in addition to and distinct from the penalty provided for in section 42-8-109.
C.R.S. § 42-8-106