28-5707. Violation; classification


A. Unless another classification is prescribed in this article, a person is guilty
of a class 2 misdemeanor who:


1. Refuses to make a report required by this article.


2. Knowingly makes a false statement in a report or in connection with a claim for
refund filed under this article.


3. Knowingly collects, attempts to collect or causes to be repaid to the person or
to another person a refund of any amount paid to the state under this article without
being entitled to the refund.


4. Uses fuel on a highway in violation of this article.


5. Otherwise violates this article.


B. Each day or part of a day during which a person uses fuel on a highway in
violation of this article is a separate offense.