A driver without a valid NCT on their car will incur three penalty points and a fine of €60, if paid within the first 28 days, and €90 if paid within the following 28 days. Thereafter, if the fine is not paid, a court appearance becomes mandatory and if convicted, five penalty points and a fine will be imposed by the court. This system was introduced on December 8, 2014, where previously all offenders were immediately faced with a mandatory court appearance and five penalty points upon conviction, in addition to a fine. Enforcement is the responsibility of the Garda Síochána. Local authorities can (in theory) refuse to issue a tax disc to a vehicle not having an NCT certificate and insurance companies could (in theory) declare cover for an untested (or failed) vehicle invalid.