{"data":{"id":"us-nc/n.c.-gen.-stat.-105-449.120","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-449.120","heading":"Acts that are misdemeanors.","body":"(a)\tClass 1. - A person who commits any of the following acts is guilty of a Class 1 misdemeanor:\n(1)\tFails to obtain a license required by this Article.\n(2)\tWillfully fails to file a return required by this Article.\n(3)\tWillfully fails to pay a tax when due under this Article or under former Article 36 or 36A of this Chapter. Failure to comply with a requirement of a supplier to remit tax payable to the supplier by electronic funds transfer is considered a failure to make a timely payment.\n(3a)\tRepealed by Session Laws 2006-162, s. 17, effective January 1, 2007, and applicable to motor fuel purchased on or after that date.\n(4)\tMakes a false statement in an application, a return, or a statement required under this Article.\n(5)\tMakes a false statement in an application for a refund.\n(6)\tFails to keep records as required under this Article.\n(7)\tRefuses to allow the Secretary or a representative of the Secretary to examine the person's books and records concerning motor fuel.\n(8)\tFails to disclose the correct amount of motor fuel sold or used in this State.\n(9)\tFails to file a replacement bond or an additional bond as required under this Article.\n(10)\tFails to show or give a shipping document as required under this Article.\n(11)\tWillfully refuses to allow a licensed distributor, a licensed exporter, or a licensed importer to defer payment of tax to the supplier, as required by G.S. 105-449.91.\n(12)\tWillfully refuses to allow a licensed distributor or a licensed importer to take the discount allowed by G.S. 105-449.93 when remitting tax to the supplier.\n(b)\tClass 2. - A person who commits any of the following acts is guilty of a Class 2 misdemeanor:\n(1)\tKnowingly dispenses non-tax-paid motor fuel into the supply tank of a highway vehicle.\n(2)\tKnowingly allows non-tax-paid fuel to be dispensed into the supply tank of a highway vehicle. (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 42; 1997-60, s. 20; 2006-162, s. 17.)","path":["","SUBCHAPTER V. MOTOR FUEL TAXES.","Article 36C. Gasoline, Diesel, and Blends.","Part 6. Enforcement and Administration."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-449.120.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"315dff4d6cd14dfc2f95b6be26a5b5eb2c57832cbd6e97febcddc4f16ba73063","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-449.119","next":"us-nc/n.c.-gen.-stat.-105-449.121"},"notice":"GroundRules: Original legal text. Not legal advice."}