In 2004, 1,388 vehicles were assigned identification marks containing the index mark LM, the vehicles having been declared as, for registration, not to have been previously registered, and to be owned by a resident of Leitrim, in accordance with vehicle registration tax legislation. The vehicle registration number is assigned by Revenue on the basis of the information provided by the declarant, including address, for the purpose of registration. The penalty for making a false declaration is €1,265. Therefore, assuming false declarations have not been made, the 1,388 vehicles registered in Leitrim are in respect of persons resident, at time of registration, in Leitrim.