§ 26-62-106 — False or fraudulent reports - Fraudulent avoidance of tax - Penalty

Any person who makes a false or fraudulent report hereunder or who fraudulently attempts to avoid the payment of the tax herein levied on any alternative fuels shall be guilty of a misdemeanor and upon conviction shall be fined not less than two hundred dollars ($200) nor more than one thousand dollars ($1,000) or by imprisonment for not less than thirty (30) days nor more than six (6) months, or both so fined and imprisoned.

Legislative History

Acts 1993, No. 1119, § 6.