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This entry was published on 2014-09-22
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SECTION 1812-A
Person not registered as distributor of Diesel motor fuel
Tax (TAX) CHAPTER 60, ARTICLE 37, PART 3
§ 1812-a. Person not registered as distributor of Diesel motor fuel.
(a) Any person who, while not registered as a distributor of Diesel
motor fuel pursuant to the provisions of article twelve-A of this
chapter, makes a sale or use within the state of Diesel motor fuel
(other than a retail sale not in bulk or the self-use of Diesel motor
fuel which has been the subject of a retail sale), imports or causes
Diesel motor fuel to be imported into the state or produces, refines,
manufactures or compounds Diesel motor fuel within the state shall be
guilty of a misdemeanor. If, within any ninety day period, two thousand
nine hundred gallons or more of Diesel motor fuel are subjected to sale
or use (other than a retail sale not in bulk or the self-use of Diesel
motor fuel which has been the subject of a retail sale) within the state
or are imported or caused to be imported by any person while not so
registered as a distributor of Diesel motor fuel, such person shall be
guilty of a class E felony.

(b) Any person whose registration under article twelve-A of this
chapter applies only to the importation, sale and distribution of Diesel
motor fuel for use other than on a public highway as described in
subparagraph (i) of paragraph (b) of subdivision three of section two
hundred eighty-two-a of this chapter who delivers non-highway Diesel
motor fuel at a filling station or into a repository equipped with a
hose or other apparatus by which non-highway Diesel motor fuel can be
dispensed into the fuel tank of a motor vehicle, other than such a
repository which is located on the premises of such registrant where the
Diesel motor fuel delivered therein is used exclusively for the purpose
of fueling motor vehicles operated by registrant for the purpose of
distributing Diesel motor fuel for the purposes described in such
subparagraph (i), shall be guilty of a misdemeanor. If, within any
ninety day period, any such person whose registration under article
twelve-A of this chapter applies only to the importation, sale and
distribution of non-highway Diesel motor fuel for the purposes described
in subparagraph (i) of paragraph (b) of subdivision three of section two
hundred eighty-two-a of this chapter so unlawfully delivers a total of
one thousand gallons or more of Diesel motor fuel at such filling
station or stations or into such repository or repositories (or a
combination of both such filling stations and repositories), then, such
person shall be guilty of a class E felony.

(c) Any person who has twice been convicted under this section shall
be guilty of a class E felony for any subsequent violation of this
section, regardless of the amount of Diesel motor fuel involved in such
violation. For purposes of this section, the terms "non-highway Diesel
motor fuel" and "retail sale not in bulk" shall have the same meaning
they have for purposes of article twelve-A of this chapter.