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This entry was published on 2014-09-22
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SECTION 1812-F
Article thirteen-A tax
Tax (TAX) CHAPTER 60, ARTICLE 37, PART 3
§ 1812-f. Article thirteen-A tax. (a) Any person who willfully accepts
an exempt transaction certificate (or similar document which has been
prescribed by the commissioner of taxation and finance) or
interdistributor sale certificate with respect to claiming exemption
from the taxes imposed with respect to diesel motor fuel or residual
petroleum product by article thirteen-A of this chapter which he does
not believe to be true and correct as to any material matter shall be
guilty of a misdemeanor.

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

(c) Any person who willfully makes a movement tracking document
required pursuant to subdivision (b) of section three hundred fifteen of
this chapter, which he does not believe to be true and correct as to
every material matter or who willfully produces any such document for
inspection as required under subdivision (b) of section three hundred
fifteen of this chapter which he knows to be fraudulent or to be false
as to any material matter shall be guilty of a misdemeanor; provided,
however, that if the tax liability under article thirteen-A of this
chapter with respect to the product being transported, is equal to or
greater than one thousand dollars, such person shall be guilty of a
class E felony.