15-70-443. Penalties. A distributor or other person who fails, neglects, or refuses to make and file the statements required by this part in the manner or within the time provided, who is delinquent in the payment of any gasoline or special fuel tax imposed by this part, who makes any false statement with reference to the distributor's business, who makes any false statement on any claim for refund, or who violates any provision of this part shall, in addition to any other penalties imposed, be guilty of a misdemeanor and upon conviction shall be fined an amount not to exceed $1,000 or be imprisoned in the county jail for not to exceed 6 months, or both.
History: En. Sec. 42, Ch. 525, L. 1993; amd. Sec. 29, Ch. 220, L. 2015; Sec. 15-70-366, MCA 2013; redes. 15-70-443 by Sec. 41, Ch. 220, L. 2015.
Structure Montana Code Annotated
Chapter 70. Gasoline and Vehicle Fuels Taxes
Part 4. Gasoline and Special Fuel Tax
15-70-402. License and security of distributors -- denial or disciplinary action
15-70-403. Gasoline, special fuel, and aviation fuel tax -- incidence -- rates
15-70-405. Exemption from special fuel tax
15-70-406. through 15-70-409 reserved
15-70-410. Distributor's statement and payment -- confidentiality
15-70-411. Recordkeeping requirements
15-70-412. Invoice of distributors and aviation fuel dealers
15-70-413. and 15-70-414 reserved
15-70-415. Examination of records
15-70-416. Information reports -- penalty -- confidentiality
15-70-417. Penalties for delinquency
15-70-418. Fraudulent returns -- penalty
15-70-419. Improperly imported fuel -- seizure
15-70-420. Warrant for distraint
15-70-421. Statute of limitations
15-70-422. through 15-70-424 reserved
15-70-425. Refund or credit authorized
15-70-427. through 15-70-429 reserved
15-70-431. Determination of highway use
15-70-432. Application for refund or credit -- filing -- correction by department
15-70-434. Approval or rejection of claim
15-70-435. through 15-70-439 reserved
15-70-440. Unlawful use of aviation fuel
15-70-441. Dyed special fuel restrictions -- penalties
15-70-442. Marking of dyed diesel fuel pumps
15-70-444. through 15-70-449 reserved
15-70-450. Cooperative agreement -- motor fuels taxes
15-70-451. Tribal motor fuels administration account
15-70-452. Tribal motor fuels tax account
15-70-453. and 15-70-454 reserved
15-70-456. Fees for temporary permits -- duration of temporary permits
15-70-457. Department to furnish forms
15-70-458. Penalty for operation without temporary permit -- compliance bond -- policy continued