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This entry was published on 2014-09-22
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SECTION 1812
Motor fuel taxes
Tax (TAX) CHAPTER 60, ARTICLE 37, PART 3
§ 1812. Motor fuel taxes.--(a) Attempt to evade or defeat tax.--Any
person who willfully attempts in any manner to evade or defeat any tax
imposed by article twelve-A of this chapter or the payment thereof
shall, in addition to other penalties provided by law, be guilty of a
class E felony.

(b) Any person who willfully accepts an exempt transaction certificate
(or similar document which has been prescribed by the commissioner ) or
interdistributor sale certificate with respect to claiming exemption
from the taxes imposed on Diesel motor fuel by article twelve-A of this
chapter which he does not believe to be true and correct as to any
material matter shall, in addition to any other penalty provided by law,
be guilty of a misdemeanor.

(c) Any owner of a filling station who shall willfully and knowingly
have in his or her custody, possession or under his or her control any
motor fuel or Diesel motor fuel (1) on which the taxes imposed by or
pursuant to the authority of such article have not been assumed or paid
by a distributor registered as such under such article, (2) on which the
taxes imposed by or pursuant to the authority of such article have not
been included in the cost to him or her of such fuel where such taxes
were required to have been passed through to him or her and included in
the cost to him or her of such fuel, or (3) which is dyed diesel motor
fuel as defined by subdivision eighteen-a of section two hundred
eighty-two of this chapter (except for water-white kerosene), shall be
guilty of a class E felony. For purposes of this subdivision, such owner
shall willfully and knowingly have in his or her custody, possession or
under his or her control any motor fuel or Diesel motor fuel on which
such taxes have not been assumed or paid by a distributor registered as
such where such owner has knowledge of the requirement that such taxes
be paid and where, to his or her knowledge, such taxes have not been
assumed or paid by a registered distributor on such motor fuel or Diesel
motor fuel. Such owner shall willfully and knowingly have in his or her
custody, possession or under his or her control any motor fuel or Diesel
motor fuel on which such taxes are required to have been passed through
to him or her and have not been included in his or her cost where such
owner has knowledge of the requirement that such taxes be passed through
and where to his knowledge such taxes have not been so included. Such
owner shall willfully and knowingly have in his or her custody,
possession or under his or her control any dyed diesel motor fuel
(except water-white kerosene) where such owner has knowledge of the
requirement that dyed diesel motor fuel (except water-white kerosene)
may not be in his or her custody, possession or under his or her
control.

(d) Any willful act or omission, other than those described in
subdivision (a), (b), or (c) of this section, by any person which
constitutes a violation of any provision of article twelve-A of this
chapter shall constitute a misdemeanor.

(e) Any person who willfully makes a manifest required by section two
hundred eighty-six-b of this chapter which he does not believe to be
true and correct as to every material matter or who willfully produces
any manifest for inspection as required under section two hundred
eighty-six-b of this chapter which is known to be fraudulent or to be
false as to any material matter shall be guilty of a class E felony.