2023 New York Laws › TAX - Tax › Article 37 - Crimes and Other Offenses, Seizures and Forfeitures › Part 3 - Other Taxes › 1812-A - Person Not Registered as Distributor of Diesel Motor Fuel.

§  1812-a.  Person not registered as distributor of Diesel motor fuel.
(a) Any person who, while not registered  as  a  distributor  of  Diesel
motor  fuel  pursuant  to  the  provisions  of  article twelve-A of this
chapter, makes a sale or use within  the  state  of  Diesel  motor  fuel
(other  than  a  retail sale not in bulk or the self-use of Diesel motor
fuel which has been the subject of a retail  sale),  imports  or  causes
Diesel  motor  fuel  to be imported into the state or produces, refines,
manufactures or compounds Diesel motor fuel within the  state  shall  be
guilty  of a misdemeanor. If, within any ninety day period, two thousand
nine hundred gallons or more of Diesel motor fuel are subjected to  sale
or  use  (other than a retail sale not in bulk or the self-use of Diesel
motor fuel which has been the subject of a retail sale) within the state
or are imported or caused to be imported by  any  person  while  not  so
registered  as  a distributor of Diesel motor fuel, such person shall be
guilty of a class E felony.
(b) Any person whose  registration  under  article  twelve-A  of  this
chapter applies only to the importation, sale and distribution of Diesel
motor  fuel  for  use  other  than  on  a public highway as described in
subparagraph (i) of paragraph (b) of subdivision three  of  section  two
hundred  eighty-two-a  of  this  chapter who delivers non-highway Diesel
motor fuel at a filling station or into a  repository  equipped  with  a
hose  or  other  apparatus by which non-highway Diesel motor fuel can be
dispensed into the fuel tank of a  motor  vehicle,  other  than  such  a
repository which is located on the premises of such registrant where the
Diesel  motor fuel delivered therein is used exclusively for the purpose
of fueling motor vehicles operated by  registrant  for  the  purpose  of
distributing  Diesel  motor  fuel  for  the  purposes  described in such
subparagraph (i), shall be guilty  of  a  misdemeanor.  If,  within  any
ninety  day  period,  any  such  person whose registration under article
twelve-A of this chapter applies  only  to  the  importation,  sale  and
distribution of non-highway Diesel motor fuel for the purposes described
in subparagraph (i) of paragraph (b) of subdivision three of section two
hundred  eighty-two-a  of this chapter so unlawfully delivers a total of
one thousand gallons or more  of  Diesel  motor  fuel  at  such  filling
station  or  stations  or  into  such  repository  or repositories (or a
combination of both such filling stations and repositories), then,  such
person shall be guilty of a class E felony.
(c)  Any  person who has twice been convicted under this section shall
be guilty of a class E felony  for  any  subsequent  violation  of  this
section,  regardless of the amount of Diesel motor fuel involved in such
violation. For purposes of this section, the terms  "non-highway  Diesel
motor  fuel"  and  "retail sale not in bulk" shall have the same meaning
they have for purposes of article twelve-A of this chapter.