State Codes and Statutes

Statutes > North-carolina > Chapter_105 > GS_105-449_117

§ 105‑449.117. Penalties for highway use of dyed diesel or other non‑tax‑paidfuel.

(a)        (Effective untilJanuary 1, 2009) Violation. – It is unlawful to use dyed diesel fuel in ahighway vehicle that is licensed or required to be licensed under Chapter 20 ofthe General Statutes unless that use is allowed under section 4082 of the Code.It is unlawful to use undyed diesel fuel in a highway vehicle that is licensedor required to be licensed under Chapter 20 of the General Statutes unless thetax imposed by this Article has been paid. A person who violates this sectionis guilty of a Class 1 misdemeanor and is liable for a civil penalty.

(a)        (EffectiveJanuary 1, 2009) Violation. – It is unlawful to use dyed diesel fuel orother non‑tax‑paid fuel in a highway vehicle that is licensed orrequired to be licensed under Chapter 20 of the General Statutes unless thatuse is allowed under section 4082 of the Code. It is unlawful to use motor fuelor alternative fuel in a highway vehicle that is licensed or required to belicensed under Chapter 20 of the General Statutes unless the tax imposed bythis Article or Article 36D of this Chapter and the tax imposed by Article 3 ofChapter 119 of the General Statutes have been paid. A person who violates thissection is guilty of a Class 1 misdemeanor and is liable for a civil penalty.

(b)        Civil Penalty. – Thecivil penalty is payable to the agency that assessed the penalty and is payableby the person in whose name the highway vehicle is registered. The amount ofthe penalty depends on the amount of fuel in the supply tank of the highwayvehicle. The penalty is the greater of one thousand dollars ($1,000) or fivetimes the amount of motor fuel tax payable on the fuel in the supply tank. Apenalty imposed under this section is in addition to any motor fuel taxassessed.

(c)        Enforcement. – TheSecretary or a person designated by the Secretary may conduct investigations toidentify violations of this Article. It is not a valid defense to a violationof this Article that the State is exempt from the tax imposed by this Article.  (1995, c. 390, s. 3; 1997‑60,s. 19; 2003‑349, s. 10.10; 2007‑527, s. 16(d); 2008‑134, s.51.)

State Codes and Statutes

Statutes > North-carolina > Chapter_105 > GS_105-449_117

§ 105‑449.117. Penalties for highway use of dyed diesel or other non‑tax‑paidfuel.

(a)        (Effective untilJanuary 1, 2009) Violation. – It is unlawful to use dyed diesel fuel in ahighway vehicle that is licensed or required to be licensed under Chapter 20 ofthe General Statutes unless that use is allowed under section 4082 of the Code.It is unlawful to use undyed diesel fuel in a highway vehicle that is licensedor required to be licensed under Chapter 20 of the General Statutes unless thetax imposed by this Article has been paid. A person who violates this sectionis guilty of a Class 1 misdemeanor and is liable for a civil penalty.

(a)        (EffectiveJanuary 1, 2009) Violation. – It is unlawful to use dyed diesel fuel orother non‑tax‑paid fuel in a highway vehicle that is licensed orrequired to be licensed under Chapter 20 of the General Statutes unless thatuse is allowed under section 4082 of the Code. It is unlawful to use motor fuelor alternative fuel in a highway vehicle that is licensed or required to belicensed under Chapter 20 of the General Statutes unless the tax imposed bythis Article or Article 36D of this Chapter and the tax imposed by Article 3 ofChapter 119 of the General Statutes have been paid. A person who violates thissection is guilty of a Class 1 misdemeanor and is liable for a civil penalty.

(b)        Civil Penalty. – Thecivil penalty is payable to the agency that assessed the penalty and is payableby the person in whose name the highway vehicle is registered. The amount ofthe penalty depends on the amount of fuel in the supply tank of the highwayvehicle. The penalty is the greater of one thousand dollars ($1,000) or fivetimes the amount of motor fuel tax payable on the fuel in the supply tank. Apenalty imposed under this section is in addition to any motor fuel taxassessed.

(c)        Enforcement. – TheSecretary or a person designated by the Secretary may conduct investigations toidentify violations of this Article. It is not a valid defense to a violationof this Article that the State is exempt from the tax imposed by this Article.  (1995, c. 390, s. 3; 1997‑60,s. 19; 2003‑349, s. 10.10; 2007‑527, s. 16(d); 2008‑134, s.51.)


State Codes and Statutes

State Codes and Statutes

Statutes > North-carolina > Chapter_105 > GS_105-449_117

§ 105‑449.117. Penalties for highway use of dyed diesel or other non‑tax‑paidfuel.

(a)        (Effective untilJanuary 1, 2009) Violation. – It is unlawful to use dyed diesel fuel in ahighway vehicle that is licensed or required to be licensed under Chapter 20 ofthe General Statutes unless that use is allowed under section 4082 of the Code.It is unlawful to use undyed diesel fuel in a highway vehicle that is licensedor required to be licensed under Chapter 20 of the General Statutes unless thetax imposed by this Article has been paid. A person who violates this sectionis guilty of a Class 1 misdemeanor and is liable for a civil penalty.

(a)        (EffectiveJanuary 1, 2009) Violation. – It is unlawful to use dyed diesel fuel orother non‑tax‑paid fuel in a highway vehicle that is licensed orrequired to be licensed under Chapter 20 of the General Statutes unless thatuse is allowed under section 4082 of the Code. It is unlawful to use motor fuelor alternative fuel in a highway vehicle that is licensed or required to belicensed under Chapter 20 of the General Statutes unless the tax imposed bythis Article or Article 36D of this Chapter and the tax imposed by Article 3 ofChapter 119 of the General Statutes have been paid. A person who violates thissection is guilty of a Class 1 misdemeanor and is liable for a civil penalty.

(b)        Civil Penalty. – Thecivil penalty is payable to the agency that assessed the penalty and is payableby the person in whose name the highway vehicle is registered. The amount ofthe penalty depends on the amount of fuel in the supply tank of the highwayvehicle. The penalty is the greater of one thousand dollars ($1,000) or fivetimes the amount of motor fuel tax payable on the fuel in the supply tank. Apenalty imposed under this section is in addition to any motor fuel taxassessed.

(c)        Enforcement. – TheSecretary or a person designated by the Secretary may conduct investigations toidentify violations of this Article. It is not a valid defense to a violationof this Article that the State is exempt from the tax imposed by this Article.  (1995, c. 390, s. 3; 1997‑60,s. 19; 2003‑349, s. 10.10; 2007‑527, s. 16(d); 2008‑134, s.51.)