Upon conviction, a person who makes a false or fraudulent report under this chapter or who fraudulently attempts to avoid the payment of the tax levied in this chapter on any distillate special fuel or liquefied gas special fuels is guilty of an unclassified misdemeanor and shall be fined not less than two hundred dollars ($200) nor more than two thousand dollars ($2,000) or by imprisonment for not less than thirty (30) days nor more than six (6) months, or both fined and imprisoned.
Section: Previous 26-56-102 26-56-103 26-56-104 26-56-105 26-56-107 26-56-109 NextLast modified: November 15, 2016