North Carolina § 105-449.120 Acts that are misdemeanors

North Carolina Statutes

§ 105-449.120 — Acts that are misdemeanors

North Carolina § 105-449.120

Ch. 105Taxation

Art. 36CGasoline, Diesel, and Blends

Subch. VMOTOR FUEL TAXES

This text of North Carolina § 105-449.120 (Acts that are misdemeanors) is published on Counsel Stack Legal Research, covering North Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.C. Gen. Stat. § 105-449.120 (2026).

Text

(a)Class 1. - A person who commits any of the following acts is guilty of a Class 1 misdemeanor:

(1)Fails to obtain a license required by this Article.

(2)Willfully fails to file a return required by this Article.

(3)Willfully fails to pay a tax when due under this Article or under former Article 36 or 36A of this Chapter. Failure to comply with a requirement of a supplier to remit tax payable to the supplier by electronic funds transfer is considered a failure to make a timely payment. (3a) Repealed by Session Laws 2006-162, s. 17, effective January 1, 2007, and applicable to motor fuel purchased on or after that date.

(4)Makes a false statement in an application, a return, or a statement required under this Article.

(5)Makes a false statement in an application for a refund.

(6)Fai

Free access — add to your briefcase to read the full text and ask questions with AI

(a) Class 1. - A person who commits any of the following acts is guilty of a Class 1 misdemeanor:
(1) Fails to obtain a license required by this Article.
(2) Willfully fails to file a return required by this Article.
(3) Willfully fails to pay a tax when due under this Article or under former Article 36 or 36A of this Chapter. Failure to comply with a requirement of a supplier to remit tax payable to the supplier by electronic funds transfer is considered a failure to make a timely payment.
(3a) Repealed by Session Laws 2006-162, s. 17, effective January 1, 2007, and applicable to motor fuel purchased on or after that date.
(4) Makes a false statement in an application, a return, or a statement required under this Article.
(5) Makes a false statement in an application for a refund.
(6) Fails to keep records as required under this Article.
(7) Refuses to allow the Secretary or a representative of the Secretary to examine the person's books and records concerning motor fuel.
(8) Fails to disclose the correct amount of motor fuel sold or used in this State.
(9) Fails to file a replacement bond or an additional bond as required under this Article.
(10) Fails to show or give a shipping document as required under this Article.
(11) Willfully refuses to allow a licensed distributor, a licensed exporter, or a licensed importer to defer payment of tax to the supplier, as required by G.S. 105-449.91.
(12) Willfully refuses to allow a licensed distributor or a licensed importer to take the discount allowed by G.S. 105-449.93 when remitting tax to the supplier.
(b) Class 2. - A person who commits any of the following acts is guilty of a Class 2 misdemeanor:
(1) Knowingly dispenses non-tax-paid motor fuel into the supply tank of a highway vehicle.
(2) Knowingly allows non-tax-paid fuel to be dispensed into the supply tank of a highway vehicle. (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 42; 1997-60, s. 20; 2006-162, s. 17.)