28-5645. Dyed diesel use; violation;
classification


A. A person shall not operate or maintain a motor vehicle on any highway in this
state with use fuel contained in the fuel supply tank for the motor vehicle that contains
dye as provided under section 28-5610, subsection A, paragraph 8.


B. This section does not apply to:


1. Persons operating motor vehicles that have received use fuel into their fuel
tanks outside of this state in a jurisdiction that permits introduction of dyed diesel
fuel of that color and type into the fuel tank of highway vehicles.


2. Uses of dyed diesel fuel on the highway that are lawful under the United States
internal revenue code and regulations issued under the United States internal revenue
code and as set forth in section 28-5716 unless otherwise prohibited by this article.


3. A person operating a motor vehicle pursuant to section 28-5649.


C. Any person who knowingly violates or knowingly aids and abets another person in
violating this section with the intent to evade taxes imposed pursuant to this article is
guilty of a class 1 misdemeanor.