Highway operation of vehicle with dyed fuel prohibited, when--unlawfuluse of dyed fuel--penalties.
142.932. 1. No person shall operate or maintain a motor vehicle onany public highway in this state with motor fuel contained in the fuelsupply tank for the motor vehicle that contains dye as provided pursuant tothis chapter.
2. This section does not apply to:
(1) Persons operating motor vehicles that have received fuel intotheir fuel tanks outside of this state in a jurisdiction that permitsintroduction of dyed motor fuel of that color and type into the motor fueltank of highway vehicles; or
(2) Uses of dyed fuel on the highway which are lawful under theInternal Revenue Code and regulations thereunder and as set forth in thischapter unless otherwise prohibited by this chapter.
3. No person shall sell or hold for sale dyed diesel fuel or dyedkerosene for any use that the person knows or has reason to know is ataxable use of the diesel fuel.
4. No person shall use or hold for use any dyed diesel fuel for ataxable use when the person knew or had reason to know that the diesel fuelwas so dyed.
5. No person shall willfully, with intent to evade tax, alter orattempt to alter the strength or composition of any dye or marker in anydyed diesel fuel or dyed kerosene.
6. Any person who knowingly violates or knowingly aids and abetsanother to violate the provisions of this section with the intent to evadethe tax levied by this chapter shall be guilty of a class A misdemeanor.
7. Any person or business entity, each officer, employee, or agent ofthe entity who willfully participates in any act in violation of thissection shall be jointly and severally liable with the entity for the taxand penalty which shall be the same as imposed pursuant to 26 U.S.C.,Section 6715 or its successor section.
Highway operation of vehicle with dyed fuel prohibited, when--unlawfuluse of dyed fuel--penalties.
142.932. 1. No person shall operate or maintain a motor vehicle onany public highway in this state with motor fuel contained in the fuelsupply tank for the motor vehicle that contains dye as provided pursuant tothis chapter.
2. This section does not apply to:
(1) Persons operating motor vehicles that have received fuel intotheir fuel tanks outside of this state in a jurisdiction that permitsintroduction of dyed motor fuel of that color and type into the motor fueltank of highway vehicles; or
(2) Uses of dyed fuel on the highway which are lawful under theInternal Revenue Code and regulations thereunder and as set forth in thischapter unless otherwise prohibited by this chapter.
3. No person shall sell or hold for sale dyed diesel fuel or dyedkerosene for any use that the person knows or has reason to know is ataxable use of the diesel fuel.
4. No person shall use or hold for use any dyed diesel fuel for ataxable use when the person knew or had reason to know that the diesel fuelwas so dyed.
5. No person shall willfully, with intent to evade tax, alter orattempt to alter the strength or composition of any dye or marker in anydyed diesel fuel or dyed kerosene.
6. Any person who knowingly violates or knowingly aids and abetsanother to violate the provisions of this section with the intent to evadethe tax levied by this chapter shall be guilty of a class A misdemeanor.
7. Any person or business entity, each officer, employee, or agent ofthe entity who willfully participates in any act in violation of thissection shall be jointly and severally liable with the entity for the taxand penalty which shall be the same as imposed pursuant to 26 U.S.C.,Section 6715 or its successor section.
Highway operation of vehicle with dyed fuel prohibited, when--unlawfuluse of dyed fuel--penalties.
142.932. 1. No person shall operate or maintain a motor vehicle onany public highway in this state with motor fuel contained in the fuelsupply tank for the motor vehicle that contains dye as provided pursuant tothis chapter.
2. This section does not apply to:
(1) Persons operating motor vehicles that have received fuel intotheir fuel tanks outside of this state in a jurisdiction that permitsintroduction of dyed motor fuel of that color and type into the motor fueltank of highway vehicles; or
(2) Uses of dyed fuel on the highway which are lawful under theInternal Revenue Code and regulations thereunder and as set forth in thischapter unless otherwise prohibited by this chapter.
3. No person shall sell or hold for sale dyed diesel fuel or dyedkerosene for any use that the person knows or has reason to know is ataxable use of the diesel fuel.
4. No person shall use or hold for use any dyed diesel fuel for ataxable use when the person knew or had reason to know that the diesel fuelwas so dyed.
5. No person shall willfully, with intent to evade tax, alter orattempt to alter the strength or composition of any dye or marker in anydyed diesel fuel or dyed kerosene.
6. Any person who knowingly violates or knowingly aids and abetsanother to violate the provisions of this section with the intent to evadethe tax levied by this chapter shall be guilty of a class A misdemeanor.
7. Any person or business entity, each officer, employee, or agent ofthe entity who willfully participates in any act in violation of thissection shall be jointly and severally liable with the entity for the taxand penalty which shall be the same as imposed pursuant to 26 U.S.C.,Section 6715 or its successor section.
