NY Tax L § 1812 (2021)
2021 New York Laws TAX - Tax Article 37 - Crimes and Other Offenses, Seizures and Forfeitures Part 3 - Other Taxes 1812 - Motor Fuel Taxes.

§  1812.  Motor  fuel taxes.--(a) Attempt to evade or defeat tax.--Any person who willfully attempts in any manner to evade or defeat  any  tax imposed  by  article  twelve-A  of  this  chapter or the payment thereof shall, in addition to other penalties provided by law, be  guilty  of  a class E felony.  (b) Any person who willfully accepts an exempt transaction certificate (or  similar document which has been prescribed by the commissioner ) or interdistributor sale certificate with  respect  to  claiming  exemption from  the taxes imposed on Diesel motor fuel by article twelve-A of this chapter which he does not believe to be  true  and  correct  as  to  any material matter shall, in addition to any other penalty provided by law, be guilty of a misdemeanor.  (c)  Any  owner of a filling station who shall willfully and knowingly have in his or her custody, possession or under his or her  control  any motor  fuel  or  Diesel  motor fuel (1) on which the taxes imposed by or pursuant to the authority of such article have not been assumed or  paid by a distributor registered as such under such article, (2) on which the taxes  imposed  by or pursuant to the authority of such article have not been included in the cost to him or her of such fuel  where  such  taxes were  required to have been passed through to him or her and included in the cost to him or her of such fuel, or (3) which is dyed  diesel  motor fuel  as  defined  by  subdivision  eighteen-a  of  section  two hundred eighty-two of this chapter (except for water-white kerosene),  shall  be guilty of a class E felony. For purposes of this subdivision, such owner shall  willfully and knowingly have in his or her custody, possession or under his or her control any motor fuel or Diesel motor  fuel  on  which such  taxes have not been assumed or paid by a distributor registered as such where such owner has knowledge of the requirement that  such  taxes be  paid  and  where,  to his or her knowledge, such taxes have not been assumed or paid by a registered distributor on such motor fuel or Diesel motor fuel. Such owner shall willfully and knowingly have in his or  her custody, possession or under his or her control any motor fuel or Diesel motor  fuel on which such taxes are required to have been passed through to him or her and have not been included in his or her cost  where  such owner has knowledge of the requirement that such taxes be passed through and  where  to  his knowledge such taxes have not been so included. Such owner shall  willfully  and  knowingly  have  in  his  or  her  custody, possession  or  under  his  or  her  control  any dyed diesel motor fuel (except water-white kerosene) where such  owner  has  knowledge  of  the requirement  that  dyed  diesel motor fuel (except water-white kerosene) may not be in his or  her  custody,  possession  or  under  his  or  her control.  (d)  Any  willful  act  or  omission,  other  than  those described in subdivision (a), (b), or (c)  of  this  section,  by  any  person  which constitutes  a  violation  of  any provision of article twelve-A of this chapter shall constitute a misdemeanor.  (e) Any person who willfully makes a manifest required by section  two hundred  eighty-six-b  of  this  chapter which he does not believe to be true and correct as to every material matter or who  willfully  produces any  manifest  for  inspection  as  required  under  section two hundred eighty-six-b of this chapter which is known to be fraudulent  or  to  be false as to any material matter shall be guilty of a class E felony.