§ 1812-F — Article thirteen-A tax

New York § 1812-F

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

Text

§ 1812-f. Article thirteen-A tax. (a) Any person who willfully accepts\nan exempt transaction certificate (or similar document which has been\nprescribed by the commissioner of taxation and finance) or\ninterdistributor sale certificate with respect to claiming exemption\nfrom the taxes imposed with respect to diesel motor fuel or residual\npetroleum product by article thirteen-A of this chapter which he does\nnot believe to be true and correct as to any material matter shall be\nguilty of a misdemeanor.\n (b) Any willful act or omission, other than those described in section\neighteen hundred one of this article or subdivision (a) or (c) of this\nsection, by any person which constitutes a violation of any provision of\narticle thirteen-A of this chapter shall constitute a misdemeanor.\n (c) Any person who willfully makes a movement tracking document\nrequired pursuant to subdivision (b) of section three hundred fifteen of\nthis chapter, which he does not believe to be true and correct as to\nevery material matter or who willfully produces any such document for\ninspection as required under subdivision (b) of section three hundred\nfifteen of this chapter which he knows to be fraudulent or to be false\nas to any material matter shall be guilty of a misdemeanor; provided,\nhowever, that if the tax liability under article thirteen-A of this\nchapter with respect to the product being transported, is equal to or\ngreater than one thousand dollars, such person shall be guilty of a\nclass E felony.\n