Section 40-17-45 Use of motor fuel upon which tax has not been paid.
Section 40-17-45
Use of motor fuel upon which tax has not been paid.
It shall be unlawful for any person to use in the operation of a motor vehicle over the highways of this state any motor fuel, as defined under this article, upon which the excise tax levied under said article has not been paid or the payment thereof assumed by a distributor or storer or user licensed by the state Department of Revenue. Each such violation shall constitute a separate offense. Each violation of this section shall constitute a misdemeanor, and any person convicted thereunder shall be fined not less than $25 nor more than $100.
(Acts 1951, No. 632, p. 1086.)