As an Hardware designer I don't think that is the problem nowadays. Make it physically hard to remove and add a gps tracker to the unit and if it doesn't move for a few days, have them proove to you it wasn't tampered with. Then the only way to do it is to break the thing open and simulate trips that match yours all the time, which requires you to MITM the connection between the GPS and the microcontroller.

Aside from that cars phone bome anyways as ot is, so another way to crossreference data.

This can be as nontrivial as you want it. The problem is rather that a state shouldn't treat its citizens like that. That is probably why they start with repeat offenders.