KRS 138.310: Dealer's or transporter's license required -- Display on motor vehicle --

Civil penalties and interest.

(1) No person shall refine, produce, distill, manufacture, blend, compound, receive, use,

sell, transport, store, or distribute any gasoline or spe cial fuel upon which the tax

due has not been paid or assumed or engage in the sale, storage or transportation of

any gasoline or special fuel within this state upon which the tax has not been paid

unless he is the holder of an uncanceled license issued by the Department of

Revenue to engage in the business.

(2) Any transporter, other than a regularly licensed gasoline or special fuel dealer,

transporting gasoline or special fuel by motor vehicle shall have plainly painted on

the vehicle the name, address, and permit number of the transporter.

(3) Any person who engages in the business of refining, producing, distilling,

manufacturing, blending, compounding, receiving, using, selling, transporting,

storing, or distributing gasoline or special fuel in this st ate as a dealer, storage

operator, or transporter without holding an uncanceled license to engage in that

business, or who without the license, refines, produces, distills, manufacturers,

blends, compounds, receives, uses, sells, transports, stores, or dis tributes any

gasoline or special fuel upon which the tax imposed by KRS 138.220 has not been

reported and paid, shall be subject to the uniform civil penalties imposed pursuant

to KRS 131.180 and interest at the tax interest rate as defined in KRS 131.010( 6)

from the date due until the date of payment.