Section 40-17-22 Unlawful to sell for use or to use motor fuel upon which tax not paid; penalties.
Section 40-17-22
Unlawful to sell for use or to use motor fuel upon which tax not paid; penalties.
It shall be unlawful for any person to sell for use or to use motor fuel upon which the tax levied by this chapter, has not been paid or the payment thereof assumed by a distributor licensed by the Department of Revenue. Any person who willfully fails to comply with the provisions of this chapter shall for each failure be subject to a penalty imposed by the Department of Revenue of not less than $100 nor more than $10,000.
(Acts 1992, 2nd Ex. Sess., No. 92-703, p. 173, §3; Acts 1995, No. 95-410, p. 881, §1.)