N.Y. Tax Law § 1812-b: Person not registered as distributor

§ 1812-b. Person not registered as distributor. Any person who, while

not registered as a distributor of motor fuel pursuant to the provisions

of article twelve-A of this chapter, imports or causes to be imported

any motor fuel into the state, for use, distribution, storage or sale

within the state, except motor fuel delivered into the ordinary fuel

tank connected to the engine of a means of conveyance in order to propel

it or in a small drum or similar container, or produces, refines,

manufactures or compounds 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 motor fuel are imported or caused to be

imported into the state for use, distribution, storage or sale within

the state or are produced, refined, manufactured or compounded within

the state by any person while not registered as a distributor of motor

fuel, such person shall be guilty of a class E felony. Provided further,

that 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 motor fuel involved in such violation.