N.Y. Tax Law § 1812-d: Person not licensed as transporter

§ 1812-d. Person not licensed as transporter. (a) Any person who,

while not licensed as importing transporter pursuant to the provisions

of article twelve-A of this chapter, transports motor fuel in the state

which is being imported into the state for use, distribution, storage or

sale in the state, shall be guilty of a misdemeanor.

(b) Any person who, while not licensed as an importing transporter

pursuant to the provisions of article twelve-A of this chapter,

off-loads motor fuel into a facility located within the state where such

motor fuel is being imported into the state for use, distribution,

storage or sale in the state, shall be guilty of a misdemeanor.

Provided, however, any person who, while not licensed as an importing

transporter pursuant to the provisions of article twelve-A of this

chapter, off-loads two thousand nine hundred gallons or more of motor

fuel in a thirty day period into a facility located within the state

where such motor fuel is being imported into the state for use,

distribution, storage or sale in the state, shall be guilty of a class E

felony.

(c) Any person who, while not licensed as an exporting transporter

pursuant to the provisions of article twelve-A of this chapter,

transports motor fuel in this state where such fuel is being exported

from a point in this state to without the state, shall be guilty of a

misdemeanor.