2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.52. Fuel use violations; penalty

RS 47:818.52 - Fuel use violations; penalty
A.(1) It shall be unlawful for any person to operate vehicles registered for or required to be registered for highway use with gasoline or undyed diesel fuel that has not been taxed or with diesel fuel which contains any evidence of the dye or chemical marker as required pursuant to the regulations promulgated under 26 USC 4082. Those vehicles allowed to use dyed diesel fuel on the highway under 26 USC 4082 or regulations adopted thereunder, but which are subject to the state tax, shall not be considered in violation of this Subpart.
(2) No person shall sell or offer to sell gasoline or diesel fuels that contain any evidence of the dye or chemical marker unless the fuel-dispensing device is clearly marked with a notice that the gasoline or diesel fuel is dyed or chemically marked. Any dyed gasoline or diesel fuel that is sold or held for sale by any person for any use that is not a nontaxable use; any dyed gasoline or diesel fuel held for use or used by any person for use other than a nontaxable use and such person knew, or had reason to know, that such fuel was dyed; or any person who alters, or attempts to alter, the strength or composition of any dye or marker in any dyed fuel is subject to a penalty.
B. Any authorized designee of the secretary of the Department of Revenue or officer authorized under R.S. 47:818.51 who has reasonable grounds to suspect a violation of this Section may inspect the fuel in the fuel supply tank of any highway vehicle or the fuel storage facilities and dispensing devices of any fuel handler to determine compliance.
C. Any person violating any provision of this Section is subject to a penalty in the amount of ten dollars for every gallon of fuel involved or one thousand dollars, whichever is greater. For subsequent violations, the penalty is multiplied by the sum of the current violation plus all prior violations of this Section. If the penalty is imposed on any business entity, each officer, employee, or agent of the entity who willfully participated in any act giving rise to the penalty is jointly and severally liable with the entity for the penalty. This penalty shall be assessed and collected in the same manner as is provided for in Paragraph (2) of Subsection A of this Section.
D. Upon issuance of the violation ticket by the secretary or his authorized designee or any weights and standard police officer or any motor carrier safety police officer, the secretary will send a notice of fine by certified mail to the address listed on the violation report, or to the taxpayer's last known address, or to any address obtainable from any private entity which will provide such address free of charge or from any federal, state, or local government entity, including but not limited to the United States Postal Service or from United States Postal Service certified software. The procedure for collection, payment and enforcement of the fine assessed shall be as follows:
(1) An owner or driver shall pay the fine or request an agency review of the fine within thirty days of the secretary's notice of fine.
(2) If after sixty days, the secretary has not received payment of the fine or a request for an agency review by a driver who is a resident of Louisiana or who has a domicile in Louisiana, the secretary, or at the secretary's request, the Department of Transportation and Development or the Department of Public Safety and Corrections, may order that the driver's license of the operator of the vehicle issued the violation ticket be suspended or renewal or reissuance of the driver's license be denied, or both. Upon receipt of the payment of the fine, the agency that requested the action shall direct that the driver's license of the operator of the vehicle be reinstated.
(3)(a) Any owner or driver who pays an assessed fine in accordance with the provisions of this Section shall have a period of ninety days after the date of payment to institute a civil suit against the Department of Revenue to recover the fine so paid. However, the ninety-day time period to institute a civil suit against the department shall be suspended for any owner or driver who timely requests an agency review in accordance with the provisions of this Section, in which case the owner or driver shall have a period of ninety days after the final disposition of the agency review to institute a civil suit against the department to recover the fine so paid.
(b) The right to sue for recovery of a fine shall afford a legal remedy and right of action in any state district court for a full and complete adjudication of any questions arising in the enforcement thereof. Any such suit shall be instituted in East Baton Rouge Parish. In any such suit, service of process shall be made on the department, through the secretary. The secretary shall be a necessary and proper party defendant in any such suit.
(4) No court of this state shall issue any process whatsoever to restrain the collection of any fine assessed by the secretary pursuant to this Subpart.
(5) If upon expiration of the ninety-day period provided in Subparagraph (3)(a) of this Section any fine assessed remains unpaid, the secretary may institute a civil suit in East Baton Rouge Parish against the owner or driver to collect any fine assessed but unpaid. The secretary shall have one year from the date of expiration of the ninety-day period to institute such a suit.
(6) Notwithstanding the above provisions, any member of the armed forces who is in uniform or presents an order for duty and who is operating a military vehicle in the line of duty in violation of this provision or of any provision of R.S. 32:380 through 387 or any regulation of the Department of Transportation and Development or Department of Revenue adopted pursuant thereto shall not be required to pay the fine assessed or be required to surrender his Louisiana driver's license. However, the owner of the vehicle or the federal government shall pay the fine within thirty days.
E. The taxpayer, within thirty calendar days from the date of the notice that the fine has been assessed, may protest. This protest must be in writing and should fully disclose the reasons, together with facts and figures in substantiation thereof, for objecting to the secretary's determination. The protesting party will not be afforded the opportunity to personally appear before the secretary or his authorized designee. Only the taxpayer's written statement shall be considered.
F. All specific fines and penalties collected by the Department of Public Safety and Corrections or the Department of Transportation and Development in accordance with this Subpart shall be paid to the secretary of the Department of Public Safety and Corrections or the Department of Transportation and Development, whichever agency issued the violation ticket, who shall pay said penalties into the state treasury on or before the twenty-fifth day of each month following their collection and, in accordance with Article VII, Section 9 of the Constitution of Louisiana, such funds shall be credited to the Bond Security and Redemption Fund. However, after a sufficient amount of the penalties collected is allocated from the fund to pay all obligations secured by the full faith and credit of the state within any fiscal year, the treasurer shall pay an amount equal to the fees paid into the Bond Security and Redemption Fund pursuant to this Paragraph into the Transportation Trust Fund created under Article VII, Section 27 of the Constitution of Louisiana.
G. The secretary shall adopt rules in accordance with the Administrative Procedure Act to govern agency review and any actions taken based on the findings of the agency.
Acts 2005, No. 252, §1, eff. July 1, 2006.