Section 609B.450 Gasoline and Special Fuel Tax Refund Sanctions
609B.450 GASOLINE AND SPECIAL FUEL TAX REFUND SANCTIONS.
Under sections 296A.16 and 296A.23, a person who makes a false claim for a fuel tax refund is guilty of a felony and, if convicted, shall be prohibited from filing for a refund upon gasoline purchased within six months after the conviction.
History:
2005 c 136 art 14 s 18