58.1-2272 - Prohibited acts; criminal penalties.
§ 58.1-2272. Prohibited acts; criminal penalties.
A. Any person who commits any of the following acts shall be guilty of aClass 1 misdemeanor:
1. Failing to obtain a license required by this chapter;
2. Failing to file a return required by this chapter;
3. Failing to pay a tax when due under this chapter;
4. Failing to pay a tax collected on behalf of a destination state to thatstate when it is due;
5. Making a false statement in an application, return, ticket, invoice,statement, or any other document required under this chapter;
6. Making a false statement in an application for a refund;
7. Failing to keep records as required under this chapter;
8. Refusing to allow the Commissioner or a representative of the Commissionerto examine the person's books and records concerning fuel;
9. Failing to make a required disclosure of the correct amount of fuel soldor used in the Commonwealth;
10. Failing to file a replacement or additional bond or certificate ofdeposit as required under this chapter;
11. Failing to show or give a shipping document as required under thischapter;
12. Refusing to allow a licensed distributor, licensed exporter, or licensedimporter to defer payment of tax to the supplier, as required by § 58.1-2231;
13. Refusing to allow a bulk user of alternative fuel or a retailer ofalternative fuel who has posted a bond in accordance with § 58.1-2246 todefer payment of tax to the provider of alternative fuel, as required by §58.1-2252;
14. Refusing to allow a licensed distributor or a licensed importer to take adeduction or discount allowed by § 58.1-2233 when remitting the tax to thesupplier, or to allow a licensed retailer of alternative fuel to take adeduction or discount allowed by § 58.1-2254 when remitting the tax to theprovider of alternative fuel;
15. Using, delivering, or selling any aviation fuel for use or intended foruse in highway vehicles or watercraft;
16. Violating the provisions of § 58.1-2278;
17. Interfering with or refusing to permit seizures authorized under §58.1-2274; or
18. Delivering fuel from a transport truck or tank wagon to the fuel tank ofa highway vehicle, except in an emergency.
B. A person who knowingly commits any of the following acts shall be guiltyof a Class 1 misdemeanor:
1. Dispenses any fuel on which tax levied pursuant to this chapter has notbeen paid into the supply tank of a highway vehicle, watercraft, or aircraft;or
2. Allows any fuel on which tax levied pursuant to this chapter has not beenpaid to be dispensed into the supply tank of a highway vehicle, watercraft,or aircraft.
(2000, cc. 729, 758; 2006, c. 594.)