28-5608. Fuel imported in fuel tanks;
violation; classification


A. An owner or operator of a motor vehicle, watercraft or aircraft who imports
motor fuel into this state in the fuel tank or tanks of a motor vehicle, watercraft or
aircraft in a quantity exceeding the capacity of the fuel tank or tanks of that vehicle,
watercraft or aircraft according to the manufacturer's stock specifications shall pay to
the director the tax required of suppliers on the excess motor fuel.


B. A person who violates this section is guilty of a class 2 misdemeanor.