GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1993

S	1 

SENATE BILL 159

Short Title:  Non-tax-paid Fuel Criminal Penalty.	(Public)
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Sponsors: Senators Kerr, Plexico, Seymour, and Winner of Buncombe.
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Referred to:  Judiciary I.
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February 15, 1993

A BILL TO BE ENTITLED
AN ACT TO PROHIBIT DELIVERY OF NON-TAX-PAID SPECIAL FUEL INTO THE SUPPLY TANK OF A MOTOR VEHICLE AND ACQUISITION OF NON-TAX-PAID SPECIAL FUEL FOR USE IN A MOTOR VEHICLE.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-449.34 reads as rewritten:
"§ 105-449.34.   Acts and omissions declared to be misdemeanors.
A person who commits one or more of the following acts is guilty of a misdemeanor:
(1)	Fails to obtain a license required by this Article.
(2)	Willfully fails to make a report required by this Article.
(3)	Willfully fails to pay a tax when due under this Article.
(4)	Makes a false statement in an application, a report, or a statement required under this Article.
(5)	Fails to keep records as required under this Article.
(6)	Refuses to allow the Secretary or a representative of the Secretary to examine the licensee's books and records concerning fuel.
(7)	Fails to disclose the correct amount of fuel sold or used in this State.
(8)	Fails to file an additional bond as required under this Article.
(9)	Dispenses non-tax-paid fuel into the supply tank of a motor vehicle, knowing the fuel to be nontaxpaid.
(10)	Allows non-tax-paid fuel to be dispensed into the supply tank of a motor vehicle, knowing the fuel to be non-tax-paid."
Sec. 2.   This act becomes effective October 1, 1993, and applies to offenses committed on or after that date.