Sale or distribution of special fuel in this state by special fuel exporter prohibited; penalty; payment of tax. A special fuel exporter shall not sell or distribute special fuel in this state. A special fuel exporter who violates the provisions of this section:
1. Is guilty of a misdemeanor; and
2. Shall, within the period prescribed in NRS 366.370, pay to the Department the tax imposed pursuant to NRS 366.190 on all special fuel sold or distributed in this state.
Last modified: February 27, 2006