State Codes and Statutes
Statutes > New-york > Tax > Article-37 > Part-3 > 1812-a§ 1812-a. Person not registered as distributor of Diesel motor fuel. (a) Any person who, while not registered as a distributor of Diesel motor fuel pursuant to the provisions of article twelve-A of this chapter, engages in the enhancement, makes a sale or use within the state of Diesel motor fuel (other than a retail sale not in bulk or the self-use of Diesel motor fuel which has been the subject of a retail sale), imports or causes Diesel motor fuel to be imported into the state or produces, refines, manufactures or compounds Diesel motor fuel within the state shall be guilty of a misdemeanor. If, within any ninety day period, two thousand nine hundred gallons or more of Diesel motor fuel are subjected to enhancement or sale or use (other than a retail sale not in bulk or the self-use of Diesel motor fuel which has been the subject of a retail sale) within the state or are imported or caused to be imported by any person while not so registered as a distributor of Diesel motor fuel, such person shall be guilty of a class E felony. (b) Any person whose registration under article twelve-A of this chapter applies only to the importation, sale and distribution of Diesel motor fuel for the purposes described in subparagraph (i) of paragraph (b) of subdivision three of section two hundred eighty-two-a of this chapter who delivers Diesel motor fuel at a filling station other than for the sole purpose of heating such station or into a repository equipped with a hose or other apparatus by which Diesel motor fuel can be dispensed into the fuel tank of a motor vehicle, other than such a repository which is located on the premises of such registrant where the Diesel motor fuel delivered therein is used exclusively for the purpose of fueling motor vehicles operated by registrant for the purpose of distributing Diesel motor fuel for the purposes described in such subparagraph (i), shall be guilty of a misdemeanor. If, within any ninety day period, any such person whose registration under article twelve-A of this chapter applies only to the importation, sale and distribution of Diesel motor fuel for the purposes described in subparagraph (i) of paragraph (b) of subdivision three of section two hundred eighty-two-a of this chapter so unlawfully delivers a total of one thousand gallons or more of Diesel motor fuel at such filling station or stations or into such repository or repositories (or a combination of both such filling stations and repositories), then, such person shall be guilty of a class E felony. (c) Any person who has twice been convicted under this section shall be guilty of a class E felony for any subsequent violation of this section, regardless of the amount of Diesel motor fuel involved in such violation. For purposes of this section, the terms "enhancement" and "retail sale not in bulk" shall have the same meaning they have for purposes of article twelve-A of this chapter.
