§ 26-62-106 - False or fraudulent reports -- Fraudulent avoidance of tax -- Penalty.
26-62-106. False or fraudulent reports -- Fraudulent avoidance of tax -- Penalty.
Any person who makes a false or fraudulent report hereunder or who fraudulently attempts to avoid the payment of the tax herein levied on any alternative fuels shall be guilty of a misdemeanor and upon conviction shall be fined not less than two hundred dollars ($200) nor more than one thousand dollars ($1,000) or by imprisonment for not less than thirty (30) days nor more than six (6) months, or both so fined and imprisoned.