2023 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.