One driver was spotted smoking in a lorry in February and was issued a fixed penalty notice in March.
However, the Council has not yet received payment.
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The driver is claiming he had been smoking an e-cigarette.
The Council says the officer who witnessed the alleged offence provided a witness statement.
However, despite attempts to contact the driver and the company the penalty remains unpaid.
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In a separate incident a taxi driver was seen smoking in a vehicle in May.
The Council states: “Following a request for information, details of the driver were provided and a Fixed Penalty Notice was issued.”
A written warning was issued in June regarding non-payment of the Fixed Penalty however no payment has been received.
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The Council are to start legal proceedings against the two drivers.
A person found guilty of this offence is liable to a fine up to £1,000.