Misuse or alteration of exempt special fuel: Administrative fine. The Department may impose an administrative fine of the greater of $1,000 or $10 per gallon of special fuel based on the maximum storage capacity of the storage tank that contains the special fuel if a person:
1. Sells or stores any special fuel that has been dyed for a use which the person selling or storing such fuel knows, or has reason to know, is a taxable use of the fuel;
2. Willfully alters or attempts to alter the strength of composition of any dye in any special fuel intended to be used for a taxable purpose; or
3. Uses special fuel that has been dyed for a taxable purpose.
Last modified: February 27, 2006