(a) Any person who willfully does any of the following is guilty of a misdemeanor and upon conviction thereof shall be fined not less than five thousand dollars ($5,000) nor more than twenty-five thousand dollars ($25,000), or imprisoned for not more than one year, or both:
(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 fuel sold or used in this state.
(8) Fails to show or give a shipping document as required under this article.
(9) Uses, delivers, or sells any aviation fuel for use or intended for use in highway vehicles or watercraft.
(10) Interferes with or refuses to permit seizures authorized under Section 40-17-353.
(11) Delivers motor fuel from a transport vehicle to the fuel supply tank of a highway vehicle.
(12) Dispenses into the supply tank of a highway vehicle, watercraft, or aircraft any motor fuel on which tax levied by Section 40-17-325 has not been paid.
(13) Allows to be dispensed into the supply tank of a highway vehicle, watercraft, or aircraft any motor fuel on which tax levied by Section 40-17-325 has not been paid.
(14) Purchases motor fuel from an unlicensed distributor, unlicensed importer, or unlicensed supplier.
(b) Any person who willfully does any of the following with the intent to either evade or circumvent the tax levied by Section 40-17-325 or assists any other person in efforts to evade or circumvent the tax shall be guilty of a felony and upon conviction thereof shall be fined not less than twenty-five thousand dollars ($25,000) nor more than fifty thousand dollars ($50,000), or imprisoned in a state correctional facility for not less than one nor more than five years, or both fined and imprisoned:
(1) Fails to pay motor fuel 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 motor fuel tax proceeds for the use of the licensee or the licensee's agent or representative, with the intent to defraud this state.
(3) Collects motor fuel taxes when not authorized or licensed by the department to do so.
(4) Imports motor fuel into this state in contravention of this article.
(5) Conspires with any other person or persons to engage in an act, plan, or scheme to defraud this state of motor fuel tax proceeds.
(6) Alters or attempts to alter the strength or composition of any dye or marker in any dyed diesel fuel intended to be used for a taxable purpose.
(7) 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 motor fuel 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