(a) Any person who willfully does any of the following is guilty of a Class A misdemeanor, but shall be fined not less than five thousand dollars ($5,000) nor more than twenty-five thousand dollars ($25,000):
(1) Fails to obtain a license as required by this article prior to engaging in an activity for which a license is required.
(2) Fails to pay to this state no more than 30 days after the date the tax is due the tax levied by this article.
(3) Makes a false statement on an application, return, ticket, invoice, statement, or any other document required under this article.
(4) Fails to file no more than 30 days after it is due any return required by this article.
(5) Fails to maintain any record required by this article.
(6) Makes a false statement in an application for a refund.
(7) Fails to make required disclosure of the correct amount of compressed natural gas or liquefied natural gas sold or used in this state.
(8) Dispenses into the supply tank of a motor vehicle any compressed natural gas or liquefied natural gas on which tax levied by this article has not been paid.
(b) Any person who willfully does any of the following with the intent to either evade or circumvent the tax levied by this article or assists any other person in efforts to evade or circumvent the tax shall be guilty of a Class C felony, but shall be fined not less than twenty-five thousand dollars ($25,000) nor more than fifty thousand dollars ($50,000):
(1) Fails to pay compressed natural gas or liquefied natural gas taxes and diverts the tax proceeds for other purposes.
(2) As a licensee or the agent or representative of a licensee, converts or attempts to convert compressed natural gas or liquefied natural gas tax proceeds for the use of the licensee or the licensee's agent or representative, with the intent to defraud the state.
(3) Collects compressed natural gas or liquefied natural gas taxes when not authorized or licensed by the department to do so.
(4) Conspires with any other person or persons to engage in an act, plan, or scheme to defraud this state of compressed natural gas or liquefied natural gas tax proceeds.
(5) Fails to remit to the department any tax levied pursuant to this article if the person has added, or represented that he or she has added, the tax to the sales price for the compressed natural gas or liquefied natural gas and has collected the amount of the tax.
(c) Each offense under this section is subject to a separate criminal penalty.
Last modified: May 3, 2021