What's the penalty for an expired 6 month tow-car permit?

There is no reason to play musical chairs with your permits. You an turn in the permit before the 180 days, cross the border, have a nice meal and return for another permit in the same name. Have never heard of any problems. I would like to see the "LEY" that says you can only get one permit every 12 months. ( I like my crow smoked) Ever since the permits began people have had this discussion.

Moisheh