§ 1812 — Motor fuel taxes

New York § 1812

• Jurisdiction: New York
• Law TAX: Tax
• Part 3: Other Taxes
• Art. 37: Crimes and Other Offenses, Seizures and Forfeitures

Text

§ 1812. Motor fuel taxes.--(a) Attempt to evade or defeat tax.--Any\nperson who willfully attempts in any manner to evade or defeat any tax\nimposed by article twelve-A of this chapter or the payment thereof\nshall, in addition to other penalties provided by law, be guilty of a\nclass E felony.\n (b) Any person who willfully accepts an exempt transaction certificate\n(or similar document which has been prescribed by the commissioner ) or\ninterdistributor sale certificate with respect to claiming exemption\nfrom the taxes imposed on Diesel motor fuel by article twelve-A of this\nchapter which he does not believe to be true and correct as to any\nmaterial matter shall, in addition to any other penalty provided by law,\nbe guilty of a misdemeanor.\n (c) Any owner of a filling station who shall willfully and knowingly\nhave in his or her custody, possession or under his or her control any\nmotor fuel or Diesel motor fuel (1) on which the taxes imposed by or\npursuant to the authority of such article have not been assumed or paid\nby a distributor registered as such under such article, (2) on which the\ntaxes imposed by or pursuant to the authority of such article have not\nbeen included in the cost to him or her of such fuel where such taxes\nwere required to have been passed through to him or her and included in\nthe cost to him or her of such fuel, or (3) which is dyed diesel motor\nfuel as defined by subdivision eighteen-a of section two hundred\neighty-two of this chapter (except for water-white kerosene), shall be\nguilty of a class E felony. For purposes of this subdivision, such owner\nshall willfully and knowingly have in his or her custody, possession or\nunder his or her control any motor fuel or Diesel motor fuel on which\nsuch taxes have not been assumed or paid by a distributor registered as\nsuch where such owner has knowledge of the requirement that such taxes\nbe paid and where, to his or her knowledge, such taxes have not been\nassumed or paid by a registered distributor on such motor fuel or Diesel\nmotor fuel. Such owner shall willfully and knowingly have in his or her\ncustody, possession or under his or her control any motor fuel or Diesel\nmotor fuel on which such taxes are required to have been passed through\nto him or her and have not been included in his or her cost where such\nowner has knowledge of the requirement that such taxes be passed through\nand where to his knowledge such taxes have not been so included. Such\nowner shall willfully and knowingly have in his or her custody,\npossession or under his or her control any dyed diesel motor fuel\n(except water-white kerosene) where such owner has knowledge of the\nrequirement that dyed diesel motor fuel (except water-white kerosene)\nmay not be in his or her custody, possession or under his or her\ncontrol.\n (d) Any willful act or omission, other than those described in\nsubdivision (a), (b), or (c) of this section, by any person which\nconstitutes a violation of any provision of article twelve-A of this\nchapter shall constitute a misdemeanor.\n (e) Any person who willfully makes a manifest required by section two\nhundred eighty-six-b of this chapter which he does not believe to be\ntrue and correct as to every material matter or who willfully produces\nany manifest for inspection as required under section two hundred\neighty-six-b of this chapter which is known to be fraudulent or to be\nfalse as to any material matter shall be guilty of a class E felony.\n