N.Y. Tax Law § 1812-a: Person not registered as distributor of Diesel motor fuel

§ 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, 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 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 use other than on a public highway as described in

subparagraph (i) of paragraph (b) of subdivision three of section two

hundred eighty-two-a of this chapter who delivers non-highway Diesel

motor fuel at a filling station or into a repository equipped with a

hose or other apparatus by which non-highway 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 non-highway 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 "non-highway Diesel

motor fuel" and "retail sale not in bulk" shall have the same meaning

they have for purposes of article twelve-A of this chapter.