N.Y. Tax Law § 1812-e: Person not registered as a residual petroleum product business

§ 1812-e. Person not registered as a residual petroleum product

business. Any person who, while not registered as a residual petroleum

product business pursuant to the provisions of article thirteen-A of

this chapter, imports or causes any residual petroleum product to be

imported into the state, or produces, refines, manufactures or compounds

residual petroleum product within the state, or makes a sale or use of

residual petroleum product within the state (other than a self-use of

residual petroleum product which has been the subject of a retail sale

to such person) shall be guilty of a misdemeanor. Provided, however, if

the tax liability with respect to such product under such article

thirteen-A is equal to or greater than one thousand dollars, then such

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

within any ninety-day period, residual petroleum product is imported or

caused to be imported into this state or produced, refined,

manufactured, or compounded within the state or sold or used (other than

a self-use of residual petroleum product which has been the subject of a

retail sale to such person) by any person while not so registered as a

residual petroleum product business and the tax liability under such

article thirteen-A with respect to such product so imported, caused to

be imported or produced, refined, manufactured, or compounded during

such ninety-day period totals one thousand dollars or more, then such

person shall be guilty of a class E felony.