N.Y. Tax Law § 1812: Motor fuel taxes

§ 1812. Motor fuel taxes.--(a) Attempt to evade or defeat tax.--Any

person who willfully attempts in any manner to evade or defeat any tax

imposed by article twelve-A of this chapter or the payment thereof

shall, in addition to other penalties provided by law, be guilty of a

class E felony.

(b) Any person who willfully accepts an exempt transaction certificate

(or similar document which has been prescribed by the commissioner ) or

interdistributor sale certificate with respect to claiming exemption

from the taxes imposed on Diesel motor fuel by article twelve-A of this

chapter which he does not believe to be true and correct as to any

material matter shall, in addition to any other penalty provided by law,

be guilty of a misdemeanor.

(c) Any owner of a filling station who shall willfully and knowingly

have in his or her custody, possession or under his or her control any

motor fuel or Diesel motor fuel (1) on which the taxes imposed by or

pursuant to the authority of such article have not been assumed or paid

by a distributor registered as such under such article, (2) on which the

taxes imposed by or pursuant to the authority of such article have not

been included in the cost to him or her of such fuel where such taxes

were required to have been passed through to him or her and included in

the cost to him or her of such fuel, or (3) which is dyed diesel motor

fuel as defined by subdivision eighteen-a of section two hundred

eighty-two of this chapter (except for water-white kerosene), shall be

guilty of a class E felony. For purposes of this subdivision, such owner

shall willfully and knowingly have in his or her custody, possession or

under his or her control any motor fuel or Diesel motor fuel on which

such taxes have not been assumed or paid by a distributor registered as

such where such owner has knowledge of the requirement that such taxes

be paid and where, to his or her knowledge, such taxes have not been

assumed or paid by a registered distributor on such motor fuel or Diesel

motor fuel. Such owner shall willfully and knowingly have in his or her

custody, possession or under his or her control any motor fuel or Diesel

motor fuel on which such taxes are required to have been passed through

to him or her and have not been included in his or her cost where such

owner has knowledge of the requirement that such taxes be passed through

and where to his knowledge such taxes have not been so included. Such

owner shall willfully and knowingly have in his or her custody,

possession or under his or her control any dyed diesel motor fuel

(except water-white kerosene) where such owner has knowledge of the

requirement that dyed diesel motor fuel (except water-white kerosene)

may not be in his or her custody, possession or under his or her

control.

(d) Any willful act or omission, other than those described in

subdivision (a), (b), or (c) of this section, by any person which

constitutes a violation of any provision of article twelve-A of this

chapter shall constitute a misdemeanor.

(e) Any person who willfully makes a manifest required by section two

hundred eighty-six-b of this chapter which he does not believe to be

true and correct as to every material matter or who willfully produces

any manifest for inspection as required under section two hundred

eighty-six-b of this chapter which is known to be fraudulent or to be

false as to any material matter shall be guilty of a class E felony.