Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Use Fuel Tax Law

CHAPTER 9. VIOLATIONS.

Section 9351

9351. Violations; misdemeanor. Any person who places or causes to be placed fuel into a receptacle on a motor vehicle from which receptacle fuel is supplied for the propulsion of the vehicle, or who acquires fuel outside this state and uses the fuel for the propulsion of a motor vehicle within this state, is guilty of a misdemeanor unless that person is a vendor and collects the tax as provided under Section 8732 or 8736 or that person is a user who holds a valid use fuel tax permit, or is excluded from that requirement under Section 8608 , and uses the fuel placed in the receptacle. He or she shall be fined for each offense not less than one hundred dollars ($100) and not more than one thousand dollars ($1,000), or be imprisoned for not exceeding six months in the county jail, or be subject to both fine and imprisonment in the discretion of the court.

History.—Stats. 1953, p. 3599, in effect September 9, 1953, substituted "any" for "a" before "motor vehicle" and added "or the tax is collected from the user pursuant to Section 8732." Stats. 1957, p. 3228, in effect September 11, 1957, operative October 1, 1957, substituted the present "unless" clause for "unless a valid use fuel tax permit is held by the operator of the vehicle or the tax is collected from the user pursuant to Section 8732." Stats. 1963, p. 4383, in effect September 20, 1963, substituted the words "and has complied with the provisions of Section 8732" for "collects the tax as provided under Section 8732." Stats. 1968, p. 2140, in effect November 13, 1968, reworded the first sentence, substituting "a receptacle" for "any receptacle" and adding "or who acquires fuel outside this state and uses the fuel for the propulsion of a motor vehicle within this state" and "or is excluded from that requirement under the provisions of Section 8608 of this part"; and added the second sentence. Stats. 1983, Ch. 1092, in effect September 27, 1983, operative January 1, 1984, substituted "one thousand dollars ($1,000)" for "five hundred dollars ($500)" after "more than" in the second sentence. Stats. 1991, Ch. 770, in effect January 1, 1992, added "or wholesaler" after "vendor" and "or 8736" after "8732" in the first sentence, and added "or she" after "He" in the second sentence. Stats. 1994, Ch. 912, in effect September 28, 1994, but operative July 1, 1995, substituted "that" for "such" after "a misdemeanor unless" and "or 8736"; deleted "or wholesaler" after "is a vendor"; substituted "Section 8608" for "the provisions of Section 8608 of this part" after "that requirement under" in the first sentence.