Section 13-1030 - False or fraudulent claims for refunds of motor fuel tax.
§ 13-1030. False or fraudulent claims for refunds of motor fuel tax.
(a) False claims.- A person who makes or assists another person to make a false claim for refund of motor fuel tax is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment in the county jail not exceeding 6 months or both.
(b) Fraudulent claims.- A person who fraudulently obtains or assists another person to fraudulently obtain a refund of motor fuel tax is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment in the county jail not exceeding 6 months or both.
[An. Code 1957, art. 56, § 153; 1988, ch. 110, § 1; 2009, ch. 221.]