15-70-527. Penalty for failure to file. An ethanol distributor who fails to obtain a license under 15-70-511 or to file the statements required by 15-70-512 in the manner or within the time provided in 15-70-512 or who makes any false statement is guilty of a misdemeanor and upon conviction shall be fined not more than $1,000 or imprisoned in the county jail for not more than 6 months, or both.
History: En. Sec. 11, Ch. 649, L. 1983; amd. Sec. 17, Ch. 100, L. 2007.
Structure Montana Code Annotated
Chapter 70. Gasoline and Vehicle Fuels Taxes
Part 5. Ethanol Tax Incentive and Administration
15-70-504. through 15-70-510 reserved
15-70-511. Licensing of ethanol distributors
15-70-512. Distributor's statement
15-70-513. Recordkeeping requirements
15-70-514. Examination of records
15-70-515. through 15-70-520 reserved
15-70-521. Denaturing ethanol -- refund authorized
15-70-522. Tax incentive for production of ethanol -- rules
15-70-523. Application for payment of tax incentive