63-2443 VIOLATIONS AND PENALTIES.
REVENUE AND TAXATION
CHAPTER 24
FUELS TAX
63-2443. Violations and penalties. (a) Acts forbidden: It shall be unlawful for any person to:
(1) Refuse, or knowingly and intentionally fail to make and file any statement required by this chapter in the manner or within the time required;
(2) Wilfully fail to pay any tax due or any fee required by this chapter or any related penalties or interest;
(3) Knowingly and with intent to evade or to aid in the evasion of the tax imposed by this chapter to make any false statement or conceal any material fact in any record, return, or affidavit provided for in this chapter;
(4) Conduct any activities requiring a license under this chapter without a license or after a license has been surrendered, canceled, or revoked;
(5) Fail to keep and maintain the books and records required by this chapter;
(6) Use dyed or untaxed fuel in a manner prohibited in this chapter.
(b) It shall be unlawful for any retail dealer in motor fuel who is not a licensed distributor or for any person in the state of Idaho other than a licensed distributor to purchase, receive or accept any motor fuel upon which tax imposed by this chapter has not been paid.
(c) It shall be unlawful for any person, including a licensed distributor, to sell or transfer any fuel upon which tax required by this chapter has not been paid to any person unless such sale or transfer is authorized by this chapter.
(d) Penalties and remedies: Any person violating any provision of this section is guilty of a misdemeanor, unless the act is by any other law of this state declared to be a felony, and upon conviction is punishable by a fine of not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000).
(e) Penalties are cumulative: The fine and imprisonment provided for in this section shall be in addition to any other penalty imposed by any other provision of this chapter.