(a) Each person operating a refinery or terminal in Alabama shall prepare and provide to the driver of every highway vehicle receiving gasoline at the facility a shipping document setting out on its face the destination state as represented to the terminal operator by the shipper or the shipper's agent. Failure to comply with the provisions of this subsection may result in a department imposed penalty of not less than $500.00 nor more than $1,000.00. This penalty is multiplied by the number of prior violations of this subsection.
(b) Every person transporting gasoline in Alabama in a highway vehicle other than in its supply tank, shall carry on board a shipping document issued by the facility where the gasoline was obtained. The shipping document shall set out on its face the state of destination of the gasoline transported in the highway vehicle. A person who violates this subsection may be found guilty of a Class A misdemeanor. Failure to comply with the provisions of this subsection may result in a department imposed penalty of not less than $500.00 nor more than $1,000.00. This penalty is multiplied by the number of prior violations of this subsection.
(c) Every person transporting in Alabama gasoline received from a terminal operator or refiner shall provide the original or a copy of the terminal issued shipping document accompanying the shipment to the operator of the retail outlet to which delivery of the shipment was made. A person who knowingly violates or knowingly aids and abets another person in violating this subsection may be found guilty of a Class C felony. Failure to comply with the provisions of this subsection may result in a department imposed penalty of not less than $500.00 nor more than $1,000.00. This penalty is multiplied by the number of prior violations of this subsection.
(d) Each operator of a gasoline retail outlet shall receive, examine, and retain the shipping document received from the transporter for every shipment of gasoline that is delivered to each location, with record retention of the shipping document at the location for 30 days. At the end of 30 days, the shipping document shall be maintained with the required books and records for a period of three (3) years from the date of shipment. A person who knowingly violates or knowingly aids and abets another person in violating this subsection may be found guilty of a Class C felony. Failure to comply with the provisions of this subsection may result in a department imposed penalty of not less than $500.00 nor more than $1,000.00. This penalty is multiplied by the number of prior violations of this subsection.
(e) No bulk end user, retail dealer, or wholesale distributor shall knowingly accept delivery of gasoline into storage facilities in Alabama if that delivery is not accompanied by a shipping document that sets out on its face Alabama as the state of destination of the gasoline. A person who knowingly violates or knowingly aids and abets another person in violating this subsection may be found guilty of a Class C felony. Failure to comply with the provisions of this subsection may result in a department imposed penalty of not less than $500.00 nor more than $1,000.00. This penalty is multiplied by the number of prior violations of this subsection.
(f) The department shall provide for relief in a case where a shipment of gasoline is legitimately diverted from the represented destination state after the shipping document has been issued by the terminal operator or where the terminal operator failed to cause proper information to be printed on the shipping document. These relief provisions shall include a provision requiring that the shipper or its agent provide notification as prescribed by the department before the diversion or correction is to occur.
(g) The licensed distributor and the terminal operator shall be entitled to rely for all purposes of this section on the representation by the shipper or the shipper's agent as to the shipper's intended state of destination or tax exempt use. The shipper and the shipper's agent and customer, not the licensed distributor or terminal operator, shall be exclusively liable for any tax otherwise due to the state as a result of a diversion of the gasoline from the represented destination state or misuse as highway fuel.
(h) Every motor vehicle being operated by private and for-hire carriers of property must be marked as specified in this section if that vehicle is transporting hazardous materials including gasoline of a kind or quantity that requires the vehicle to be marked or placarded in accordance with Section 177.823 of the Hazardous Materials Regulations of the Department of Transportation, and is operating under its own power, either alone or in combination.
(i) The marking must display the following information:
(1) The name or trade name of the private and for-hire carrier operating the vehicle;
(2) The city or community and state abbreviation in which the carrier maintains its principal office or in which the vehicle is customarily based;
(3) If the name of a person other than the operating carrier appears on the vehicle, the words "operated by" immediately preceding the information required by this section;
(4) Other identifying information may be displayed on the vehicle if it is not inconsistent with the information required by this section.
(j) The marking must meet the following requirements:
(1) Appear on both sides of the vehicle;
(2) Be in letters that contrast sharply in color with the background;
(3) Be readily legible during daylight hours from a distance of 50 feet while the vehicle is stationary;
(4) Be kept and maintained in a manner that retains the legibility required by this section;
(5) The marking may consist of a removable device if that device meets the identification and legibility requirements of this code.
(k) Willful violation of any of the provisions of subsections (h), (i), or (j) shall constitute a Class C felony.
(l) The marking provisions of this section as to the word "gasoline" shall not apply to a vehicle transporting gasoline in the fuel tank thereof supplied by the manufacturer with the vehicle, or carried in an auxiliary fuel tank, connected directly with the carburetor of the vehicle and used exclusively for propelling same, nor to vehicles transporting gasoline in quantities of not more than five gallons for delivery in response to emergency calls, nor to gasoline being transported by common carriers in railroad cars.
(m) (1) AUTHORITY TO INSPECT. Officers or employees of the State of Alabama, or law enforcement officers of any county or municipality in the State of Alabama, upon presenting appropriate credentials and a written notice to the owner, operator, or agent in charge, are authorized to enter any place and to conduct inspections.
(2) PLACE OF INSPECTION. Inspections will be performed in a reasonable manner and at times that are reasonable under the circumstances, taking into consideration the normal business hours of the place to be entered.Inspections may be at any place at which taxable fuel is (or may be) produced or stored or at any inspection site where evidence of activities may be discovered. These places may include, but are not limited to:
a. Any terminal;
b. Any fuel storage facility that is not a terminal;
c. Any retail fuel facility; or
d. Any designated inspection site.
A designated inspection site is any state or local highway inspection station, weigh station, agricultural inspection station, mobile station, or other location designated by the commissioner or his designated agent to be used as a fuel inspection site. A designated inspection site will be identified as a fuel inspection site.
Fuel inspections may also be conducted in the course of safety or other vehicle inspections authorized by law.
(3) SCOPE OF INSPECTION. Officers or employees of the State of Alabama, or law enforcement officers of any county or municipality in the State of Alabama, may physically inspect, examine or otherwise search any tank, reservoir, or other container that can or may be used for the production, storage, or transportation of fuel, fuel dyes, or fuel markers. Inspection may also be made of any equipment used for, or in connection with, production, storage, or transportation of fuel, fuel dyes or fuel markers. This includes any equipment used for the dyeing or marking of fuel, and shall include the inspection of related shipping documents.
Officers or employees of the State of Alabama, or law enforcement officers of any county or municipality in the State of Alabama, may detain any vehicle, train, or boat for the purpose of inspecting its fuel tanks and storage tanks. Detainment may continue for any reasonable period of time, not to exceed one hour, necessary to determine the amount and composition of the fuel.
Officers or employees may take and remove samples of fuel in reasonable quantities necessary to determine its composition.
(4) PENALTIES. Any person that refuses to allow an inspection may be penalized $1,000.00 for each refusal. This penalty is in addition to any other penalties or tax that may be imposed upon that person or any other person liable for fuel excise taxes.
The following acts are grounds for a civil penalty payable to the Department of Revenue:
a. Transporting fuel in a railroad tank car or transport truck without a shipping document or with a false or an incomplete shipping document.
b. Delivering fuel to a destination state other than that shown on the shipping document.
The penalty imposed under this subsection is payable by the person in whose name the conveyance is registered, tagged, or titled, or the lessee if the conveyance is a transport truck. It is payable by the person responsible for the movement of fuel in the conveyance, if the conveyance is a railroad tank car. The amount of the penalty depends on the amount of fuel improperly transported or diverted and whether the person against whom the penalty is assessed has previously been assessed a penalty under this subsection. For a first assessment under this subsection, the penalty is twice the amount of excise tax payable on the improperly transported or diverted fuel. For a second or subsequent assessment under this subsection, the penalty is the greater of five thousand dollars ($5,000.00) or five times the amount of excise tax payable on the improperly transported or diverted fuel. A penalty imposed under this subsection is in addition to any fuel excise tax assessed.
c. Penalty for highway use of dyed fuel.
It is unlawful to use dyed fuel for highway use, with the exception of a city or county vehicle and those permitted under 26 U.S.C. §4082. The operation of a motor vehicle on a highway with a supply tank containing dyed fuel, the use of which is unlawful under this section, or the use of other fuel on which the tax imposed by the state has not been paid, may constitute a Class A misdemeanor and result in a civil penalty.
The penalty is payable to the Department of Revenue and is payable by the person in whose name the motor vehicle is registered and/or the driver of the vehicle. The penalty is the greater of one thousand dollars ($1,000.00) or $10 per gallon of the fuel involved. In the case of repeated violations, the penalty is to be multiplied by the number of prior penalties that have been imposed under this section. The penalty imposed under this section is in addition to any fuel tax assessed. A county or municipality shall be entitled to 25 percent of any penalty authorized by this section if law enforcement officers in its employment provide information that leads to the arrest and conviction of any person violating the provisions of this section or to the assessment and collection of the excise taxes from any person violating the provisions of this section.
(Acts 1932, Ex. Sess., No. 55, p. 57, §9; Acts 1936-37, Ex. Sess., No. 115, p. 120; Code 1940, T. 51, §674; Acts 1986, No. 86-532, p. 1032; Acts 1992, No. 92-222, p. 547, §5; Acts 1995, No. 95-410, p. 881, §1.)
(a) Each person operating a refinery or terminal in Alabama shall prepare and provide to the driver of every highway vehicle receiving gasoline at the facility a shipping document setting out on its face the destination state as represented to the terminal operator by the shipper or the shipper's agent. Failure to comply with the provisions of this subsection may result in a department imposed penalty of not less than $500.00 nor more than $1,000.00. This penalty is multiplied by the number of prior violations of this subsection.
(b) Every person transporting gasoline in Alabama in a highway vehicle other than in its supply tank, shall carry on board a shipping document issued by the facility where the gasoline was obtained. The shipping document shall set out on its face the state of destination of the gasoline transported in the highway vehicle. A person who violates this subsection may be found guilty of a Class A misdemeanor. Failure to comply with the provisions of this subsection may result in a department imposed penalty of not less than $500.00 nor more than $1,000.00. This penalty is multiplied by the number of prior violations of this subsection.
(c) Every person transporting in Alabama gasoline received from a terminal operator or refiner shall provide the original or a copy of the terminal issued shipping document accompanying the shipment to the operator of the retail outlet to which delivery of the shipment was made. A person who knowingly violates or knowingly aids and abets another person in violating this subsection may be found guilty of a Class C felony. Failure to comply with the provisions of this subsection may result in a department imposed penalty of not less than $500.00 nor more than $1,000.00. This penalty is multiplied by the number of prior violations of this subsection.
(d) Each operator of a gasoline retail outlet shall receive, examine, and retain the shipping document received from the transporter for every shipment of gasoline that is delivered to each location, with record retention of the shipping document at the location for 30 days. At the end of 30 days, the shipping document shall be maintained with the required books and records for a period of three (3) years from the date of shipment. A person who knowingly violates or knowingly aids and abets another person in violating this subsection may be found guilty of a Class C felony. Failure to comply with the provisions of this subsection may result in a department imposed penalty of not less than $500.00 nor more than $1,000.00. This penalty is multiplied by the number of prior violations of this subsection.
(e) No bulk end user, retail dealer, or wholesale distributor shall knowingly accept delivery of gasoline into storage facilities in Alabama if that delivery is not accompanied by a shipping document that sets out on its face Alabama as the state of destination of the gasoline. A person who knowingly violates or knowingly aids and abets another person in violating this subsection may be found guilty of a Class C felony. Failure to comply with the provisions of this subsection may result in a department imposed penalty of not less than $500.00 nor more than $1,000.00. This penalty is multiplied by the number of prior violations of this subsection.
(f) The department shall provide for relief in a case where a shipment of gasoline is legitimately diverted from the represented destination state after the shipping document has been issued by the terminal operator or where the terminal operator failed to cause proper information to be printed on the shipping document. These relief provisions shall include a provision requiring that the shipper or its agent provide notification as prescribed by the department before the diversion or correction is to occur.
(g) The licensed distributor and the terminal operator shall be entitled to rely for all purposes of this section on the representation by the shipper or the shipper's agent as to the shipper's intended state of destination or tax exempt use. The shipper and the shipper's agent and customer, not the licensed distributor or terminal operator, shall be exclusively liable for any tax otherwise due to the state as a result of a diversion of the gasoline from the represented destination state or misuse as highway fuel.
(h) Every motor vehicle being operated by private and for-hire carriers of property must be marked as specified in this section if that vehicle is transporting hazardous materials including gasoline of a kind or quantity that requires the vehicle to be marked or placarded in accordance with Section 177.823 of the Hazardous Materials Regulations of the Department of Transportation, and is operating under its own power, either alone or in combination.
(i) The marking must display the following information:
(1) The name or trade name of the private and for-hire carrier operating the vehicle;
(2) The city or community and state abbreviation in which the carrier maintains its principal office or in which the vehicle is customarily based;
(3) If the name of a person other than the operating carrier appears on the vehicle, the words "operated by" immediately preceding the information required by this section;
(4) Other identifying information may be displayed on the vehicle if it is not inconsistent with the information required by this section.
(j) The marking must meet the following requirements:
(1) Appear on both sides of the vehicle;
(2) Be in letters that contrast sharply in color with the background;
(3) Be readily legible during daylight hours from a distance of 50 feet while the vehicle is stationary;
(4) Be kept and maintained in a manner that retains the legibility required by this section;
(5) The marking may consist of a removable device if that device meets the identification and legibility requirements of this code.
(k) Willful violation of any of the provisions of subsections (h), (i), or (j) shall constitute a Class C felony.
(l) The marking provisions of this section as to the word "gasoline" shall not apply to a vehicle transporting gasoline in the fuel tank thereof supplied by the manufacturer with the vehicle, or carried in an auxiliary fuel tank, connected directly with the carburetor of the vehicle and used exclusively for propelling same, nor to vehicles transporting gasoline in quantities of not more than five gallons for delivery in response to emergency calls, nor to gasoline being transported by common carriers in railroad cars.
(m) (1) AUTHORITY TO INSPECT. Officers or employees of the State of Alabama, or law enforcement officers of any county or municipality in the State of Alabama, upon presenting appropriate credentials and a written notice to the owner, operator, or agent in charge, are authorized to enter any place and to conduct inspections.
(2) PLACE OF INSPECTION. Inspections will be performed in a reasonable manner and at times that are reasonable under the circumstances, taking into consideration the normal business hours of the place to be entered.Inspections may be at any place at which taxable fuel is (or may be) produced or stored or at any inspection site where evidence of activities may be discovered. These places may include, but are not limited to:
a. Any terminal;
b. Any fuel storage facility that is not a terminal;
c. Any retail fuel facility; or
d. Any designated inspection site.
A designated inspection site is any state or local highway inspection station, weigh station, agricultural inspection station, mobile station, or other location designated by the commissioner or his designated agent to be used as a fuel inspection site. A designated inspection site will be identified as a fuel inspection site.
Fuel inspections may also be conducted in the course of safety or other vehicle inspections authorized by law.
(3) SCOPE OF INSPECTION. Officers or employees of the State of Alabama, or law enforcement officers of any county or municipality in the State of Alabama, may physically inspect, examine or otherwise search any tank, reservoir, or other container that can or may be used for the production, storage, or transportation of fuel, fuel dyes, or fuel markers. Inspection may also be made of any equipment used for, or in connection with, production, storage, or transportation of fuel, fuel dyes or fuel markers. This includes any equipment used for the dyeing or marking of fuel, and shall include the inspection of related shipping documents.
Officers or employees of the State of Alabama, or law enforcement officers of any county or municipality in the State of Alabama, may detain any vehicle, train, or boat for the purpose of inspecting its fuel tanks and storage tanks. Detainment may continue for any reasonable period of time, not to exceed one hour, necessary to determine the amount and composition of the fuel.
Officers or employees may take and remove samples of fuel in reasonable quantities necessary to determine its composition.
(4) PENALTIES. Any person that refuses to allow an inspection may be penalized $1,000.00 for each refusal. This penalty is in addition to any other penalties or tax that may be imposed upon that person or any other person liable for fuel excise taxes.
The following acts are grounds for a civil penalty payable to the Department of Revenue:
a. Transporting fuel in a railroad tank car or transport truck without a shipping document or with a false or an incomplete shipping document.
b. Delivering fuel to a destination state other than that shown on the shipping document.
The penalty imposed under this subsection is payable by the person in whose name the conveyance is registered, tagged, or titled, or the lessee if the conveyance is a transport truck. It is payable by the person responsible for the movement of fuel in the conveyance, if the conveyance is a railroad tank car. The amount of the penalty depends on the amount of fuel improperly transported or diverted and whether the person against whom the penalty is assessed has previously been assessed a penalty under this subsection. For a first assessment under this subsection, the penalty is twice the amount of excise tax payable on the improperly transported or diverted fuel. For a second or subsequent assessment under this subsection, the penalty is the greater of five thousand dollars ($5,000.00) or five times the amount of excise tax payable on the improperly transported or diverted fuel. A penalty imposed under this subsection is in addition to any fuel excise tax assessed.
c. Penalty for highway use of dyed fuel.
It is unlawful to use dyed fuel for highway use, with the exception of a city or county vehicle and those permitted under 26 U.S.C. §4082. The operation of a motor vehicle on a highway with a supply tank containing dyed fuel, the use of which is unlawful under this section, or the use of other fuel on which the tax imposed by the state has not been paid, may constitute a Class A misdemeanor and result in a civil penalty.
The penalty is payable to the Department of Revenue and is payable by the person in whose name the motor vehicle is registered and/or the driver of the vehicle. The penalty is the greater of one thousand dollars ($1,000.00) or $10 per gallon of the fuel involved. In the case of repeated violations, the penalty is to be multiplied by the number of prior penalties that have been imposed under this section. The penalty imposed under this section is in addition to any fuel tax assessed. A county or municipality shall be entitled to 25 percent of any penalty authorized by this section if law enforcement officers in its employment provide information that leads to the arrest and conviction of any person violating the provisions of this section or to the assessment and collection of the excise taxes from any person violating the provisions of this section.
(Acts 1932, Ex. Sess., No. 55, p. 57, §9; Acts 1936-37, Ex. Sess., No. 115, p. 120; Code 1940, T. 51, §674; Acts 1986, No. 86-532, p. 1032; Acts 1992, No. 92-222, p. 547, §5; Acts 1995, No. 95-410, p. 881, §1.)
(a) Each person operating a refinery or terminal in Alabama shall prepare and provide to the driver of every highway vehicle receiving gasoline at the facility a shipping document setting out on its face the destination state as represented to the terminal operator by the shipper or the shipper's agent. Failure to comply with the provisions of this subsection may result in a department imposed penalty of not less than $500.00 nor more than $1,000.00. This penalty is multiplied by the number of prior violations of this subsection.
(b) Every person transporting gasoline in Alabama in a highway vehicle other than in its supply tank, shall carry on board a shipping document issued by the facility where the gasoline was obtained. The shipping document shall set out on its face the state of destination of the gasoline transported in the highway vehicle. A person who violates this subsection may be found guilty of a Class A misdemeanor. Failure to comply with the provisions of this subsection may result in a department imposed penalty of not less than $500.00 nor more than $1,000.00. This penalty is multiplied by the number of prior violations of this subsection.
(c) Every person transporting in Alabama gasoline received from a terminal operator or refiner shall provide the original or a copy of the terminal issued shipping document accompanying the shipment to the operator of the retail outlet to which delivery of the shipment was made. A person who knowingly violates or knowingly aids and abets another person in violating this subsection may be found guilty of a Class C felony. Failure to comply with the provisions of this subsection may result in a department imposed penalty of not less than $500.00 nor more than $1,000.00. This penalty is multiplied by the number of prior violations of this subsection.
(d) Each operator of a gasoline retail outlet shall receive, examine, and retain the shipping document received from the transporter for every shipment of gasoline that is delivered to each location, with record retention of the shipping document at the location for 30 days. At the end of 30 days, the shipping document shall be maintained with the required books and records for a period of three (3) years from the date of shipment. A person who knowingly violates or knowingly aids and abets another person in violating this subsection may be found guilty of a Class C felony. Failure to comply with the provisions of this subsection may result in a department imposed penalty of not less than $500.00 nor more than $1,000.00. This penalty is multiplied by the number of prior violations of this subsection.
(e) No bulk end user, retail dealer, or wholesale distributor shall knowingly accept delivery of gasoline into storage facilities in Alabama if that delivery is not accompanied by a shipping document that sets out on its face Alabama as the state of destination of the gasoline. A person who knowingly violates or knowingly aids and abets another person in violating this subsection may be found guilty of a Class C felony. Failure to comply with the provisions of this subsection may result in a department imposed penalty of not less than $500.00 nor more than $1,000.00. This penalty is multiplied by the number of prior violations of this subsection.
(f) The department shall provide for relief in a case where a shipment of gasoline is legitimately diverted from the represented destination state after the shipping document has been issued by the terminal operator or where the terminal operator failed to cause proper information to be printed on the shipping document. These relief provisions shall include a provision requiring that the shipper or its agent provide notification as prescribed by the department before the diversion or correction is to occur.
(g) The licensed distributor and the terminal operator shall be entitled to rely for all purposes of this section on the representation by the shipper or the shipper's agent as to the shipper's intended state of destination or tax exempt use. The shipper and the shipper's agent and customer, not the licensed distributor or terminal operator, shall be exclusively liable for any tax otherwise due to the state as a result of a diversion of the gasoline from the represented destination state or misuse as highway fuel.
(h) Every motor vehicle being operated by private and for-hire carriers of property must be marked as specified in this section if that vehicle is transporting hazardous materials including gasoline of a kind or quantity that requires the vehicle to be marked or placarded in accordance with Section 177.823 of the Hazardous Materials Regulations of the Department of Transportation, and is operating under its own power, either alone or in combination.
(i) The marking must display the following information:
(1) The name or trade name of the private and for-hire carrier operating the vehicle;
(2) The city or community and state abbreviation in which the carrier maintains its principal office or in which the vehicle is customarily based;
(3) If the name of a person other than the operating carrier appears on the vehicle, the words "operated by" immediately preceding the information required by this section;
(4) Other identifying information may be displayed on the vehicle if it is not inconsistent with the information required by this section.
(j) The marking must meet the following requirements:
(1) Appear on both sides of the vehicle;
(2) Be in letters that contrast sharply in color with the background;
(3) Be readily legible during daylight hours from a distance of 50 feet while the vehicle is stationary;
(4) Be kept and maintained in a manner that retains the legibility required by this section;
(5) The marking may consist of a removable device if that device meets the identification and legibility requirements of this code.
(k) Willful violation of any of the provisions of subsections (h), (i), or (j) shall constitute a Class C felony.
(l) The marking provisions of this section as to the word "gasoline" shall not apply to a vehicle transporting gasoline in the fuel tank thereof supplied by the manufacturer with the vehicle, or carried in an auxiliary fuel tank, connected directly with the carburetor of the vehicle and used exclusively for propelling same, nor to vehicles transporting gasoline in quantities of not more than five gallons for delivery in response to emergency calls, nor to gasoline being transported by common carriers in railroad cars.
(m) (1) AUTHORITY TO INSPECT. Officers or employees of the State of Alabama, or law enforcement officers of any county or municipality in the State of Alabama, upon presenting appropriate credentials and a written notice to the owner, operator, or agent in charge, are authorized to enter any place and to conduct inspections.
(2) PLACE OF INSPECTION. Inspections will be performed in a reasonable manner and at times that are reasonable under the circumstances, taking into consideration the normal business hours of the place to be entered.Inspections may be at any place at which taxable fuel is (or may be) produced or stored or at any inspection site where evidence of activities may be discovered. These places may include, but are not limited to:
a. Any terminal;
b. Any fuel storage facility that is not a terminal;
c. Any retail fuel facility; or
d. Any designated inspection site.
A designated inspection site is any state or local highway inspection station, weigh station, agricultural inspection station, mobile station, or other location designated by the commissioner or his designated agent to be used as a fuel inspection site. A designated inspection site will be identified as a fuel inspection site.
Fuel inspections may also be conducted in the course of safety or other vehicle inspections authorized by law.
(3) SCOPE OF INSPECTION. Officers or employees of the State of Alabama, or law enforcement officers of any county or municipality in the State of Alabama, may physically inspect, examine or otherwise search any tank, reservoir, or other container that can or may be used for the production, storage, or transportation of fuel, fuel dyes, or fuel markers. Inspection may also be made of any equipment used for, or in connection with, production, storage, or transportation of fuel, fuel dyes or fuel markers. This includes any equipment used for the dyeing or marking of fuel, and shall include the inspection of related shipping documents.
Officers or employees of the State of Alabama, or law enforcement officers of any county or municipality in the State of Alabama, may detain any vehicle, train, or boat for the purpose of inspecting its fuel tanks and storage tanks. Detainment may continue for any reasonable period of time, not to exceed one hour, necessary to determine the amount and composition of the fuel.
Officers or employees may take and remove samples of fuel in reasonable quantities necessary to determine its composition.
(4) PENALTIES. Any person that refuses to allow an inspection may be penalized $1,000.00 for each refusal. This penalty is in addition to any other penalties or tax that may be imposed upon that person or any other person liable for fuel excise taxes.
The following acts are grounds for a civil penalty payable to the Department of Revenue:
a. Transporting fuel in a railroad tank car or transport truck without a shipping document or with a false or an incomplete shipping document.
b. Delivering fuel to a destination state other than that shown on the shipping document.
The penalty imposed under this subsection is payable by the person in whose name the conveyance is registered, tagged, or titled, or the lessee if the conveyance is a transport truck. It is payable by the person responsible for the movement of fuel in the conveyance, if the conveyance is a railroad tank car. The amount of the penalty depends on the amount of fuel improperly transported or diverted and whether the person against whom the penalty is assessed has previously been assessed a penalty under this subsection. For a first assessment under this subsection, the penalty is twice the amount of excise tax payable on the improperly transported or diverted fuel. For a second or subsequent assessment under this subsection, the penalty is the greater of five thousand dollars ($5,000.00) or five times the amount of excise tax payable on the improperly transported or diverted fuel. A penalty imposed under this subsection is in addition to any fuel excise tax assessed.
c. Penalty for highway use of dyed fuel.
It is unlawful to use dyed fuel for highway use, with the exception of a city or county vehicle and those permitted under 26 U.S.C. §4082. The operation of a motor vehicle on a highway with a supply tank containing dyed fuel, the use of which is unlawful under this section, or the use of other fuel on which the tax imposed by the state has not been paid, may constitute a Class A misdemeanor and result in a civil penalty.
The penalty is payable to the Department of Revenue and is payable by the person in whose name the motor vehicle is registered and/or the driver of the vehicle. The penalty is the greater of one thousand dollars ($1,000.00) or $10 per gallon of the fuel involved. In the case of repeated violations, the penalty is to be multiplied by the number of prior penalties that have been imposed under this section. The penalty imposed under this section is in addition to any fuel tax assessed. A county or municipality shall be entitled to 25 percent of any penalty authorized by this section if law enforcement officers in its employment provide information that leads to the arrest and conviction of any person violating the provisions of this section or to the assessment and collection of the excise taxes from any person violating the provisions of this section.
(Acts 1932, Ex. Sess., No. 55, p. 57, §9; Acts 1936-37, Ex. Sess., No. 115, p. 120; Code 1940, T. 51, §674; Acts 1986, No. 86-532, p. 1032; Acts 1992, No. 92-222, p. 547, §5; Acts 1995, No. 95-410, p. 881, §1.)
