142.923. Motor fuel tax evasion, exceptions, penalty.
Motor fuel tax evasion, exceptions, penalty.
142.923. 1. Except as expressly provided in subsection 2 of thissection, no person shall sell, use, deliver, or store in this state, orimport for sale, use, delivery or storage in this state, motor fuel as towhich the tax imposed by section 142.803 has not been previously paid to oraccrued by either a licensed supplier, or permissive supplier, at the timeof removal from a terminal, or a licensed distributor provided all theconditions of section 142.929 applicable to lawful import by thedistributor shall have been met.
2. The provisions of subsection 1 of this section shall not apply to:
(1) A supplier with respect to motor fuel held within the bulktransfer/terminal system in this state which was manufactured in this stateor imported into this state in a bulk transfer;
(2) A consumer with respect to motor fuel placed in the vehiclesupply tank of that person outside of this state, except an interstatemotor fuel user;
(3) Diesel fuel dyed in accordance with this chapter;
(4) Motor fuel in the process of exportation by a supplier or adistributor in accordance with the shipping papers required by section142.914 and a statement meeting the requirements of section 142.926 isshown on the shipping papers;
(5) Kerosene used in aircraft subject to the conditions andexceptions in subsection 1 of section 142.815;
(6) Fuel in possession of a consumer as to which a refund has beenissued;
(7) Government and other exempt fuel under subdivisions (3) and (4)of subsection 2 of section 142.815 and section 142.617; or
(8) A distributor who has met the conditions of section 142.926.
3. A person who violates this section shall be guilty of a class Amisdemeanor and shall be subject to impoundment and seizure of the vehicleand its cargo.
(L. 1998 S.B. 619)Effective 1-1-99