The Montana LLC owning the car is a moot point when the law states that the car must be registered in the state it resides in. That the Montana LLC "owns" the car is a moot point, and it can be impounded and seized for failing to comply with the laws where it resides, requiring it to be registered there. And it would be very easy for a state to prove the vehicle resided in the state for that period of time. Hell, most new cars the automakers are pulling that information and would yield it in a second to a subpoena.
It is tax fraud because the owner is willingly not complying with state laws and pretending that the LLC protects them. The LLC is breaking the law and the LLC is owned by a person who is breaking the law. This would be like arguing that you can't be charged for running a Ponzi scheme, if you run it through an LLC.
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