§ 26-55-711 - Bonded and unbonded interstate motor fuel users -- Penalty for insufficient purchase.
26-55-711. Bonded and unbonded interstate motor fuel users -- Penalty for insufficient purchase.
Any motor fuel user who is a bonded or unbonded interstate motor fuel user as defined in 26-55-710 who, upon arriving at a point of exit from this state, has failed to purchase sufficient gallons of motor fuel in this state and pay the tax as required by law as provided in this subchapter, calculated at the rate of four miles per gallon (4 MPG) for each mile traveled in this state, shall:
(1) If an unbonded motor fuel user, pay a penalty of four cents (4cent(s)) per gallon on each gallon of fuel which he or she failed to buy in this state, in addition to paying the tax on the fuel at the point of exit from this state upon which the tax has not been paid; and
(2) If a bonded motor fuel user, pay a penalty of four cents (4cent(s)) per gallon of the total number of gallons of fuel which he or she failed to buy in this state during each report period, in addition to paying the tax upon the fuel upon which tax has not been paid.