GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1991

H	1 

HOUSE BILL 544

Short Title:  Non-tax-paid Fuel Civil Penalty.	(Public)
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Sponsors: Representative Brawley.
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Referred to:  Judiciary III.
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April 1, 1991

A BILL TO BE ENTITLED
AN ACT CREATING A CIVIL PENALTY FOR BUYING OR SELLING NON-TAX-PAID FUEL.
The General Assembly of North Carolina enacts:
Section 1.  Article 36 of Chapter 105 is amended by adding a new section to read:
"§ 105-436.2. Penalty for buying or selling non-tax-paid motor fuel.
A person who dispenses non-tax-paid motor fuel into a motor vehicle for use on a highway or who allows non-tax-paid motor fuel to be dispensed into a motor vehicle for use on a highway is subject to a civil penalty.  The penalty is one hundred dollars ($100.00) if the amount of non-tax-paid motor fuel dispensed is less than 25 gallons.  The penalty is five hundred dollars ($500.00) if the amount of non-tax-paid motor fuel dispensed is more than 25 gallons."
Sec. 2.  G.S. 105-449.34 reads as rewritten:
"§ 105-449.34. Acts and omissions declared to be misdemeanors; penalties.
(a)	A person shall be guilty of a misdemeanor if he wilfully violates any of the provisions of this Article, a penalty for which is not otherwise provided, or if he shall:
(1)	Wilfully fail or refuse to pay the tax imposed by this Article, or
(2)	Engage in business in this State as a supplier or user-seller without being the holder of an uncancelled license to  engage in such business, or
(3)	Wilfully fail to make any of the reports required by this Article, or
(4)	Make any false statement in any application, report or statement required by this Article, or
(5)	Refuse to permit the Secretary or any deputy to examine records as provided by this Article, or
(6)	Fail to keep proper records of quantities of fuel received,  produced, refined, manufactured, compounded, sold, used or delivered in this State as required by this Article, or
(7)	Make any false statement on any delivery ticket or invoice as to the quantity of fuel delivered, sold or used; or make any false statement in connection with a report, or an application for the refund of any moneys or taxes provided in this Article.
(b)	A person who dispenses non-tax-paid fuel into a motor vehicle for use on a highway or who allows non-tax-paid fuel to be dispensed into a motor vehicle for use on a highway is subject to a civil penalty.  The penalty is one hundred dollars ($100.00) if the amount of non-tax-paid fuel dispensed is less than 25 gallons.  The penalty is five hundred dollars ($500.00) if the amount of non-tax-paid fuel dispensed is more than 25 gallons."
Sec. 3.  This act becomes effective October 1, 1991.