New York Laws
Part 3 - Other Taxes
1812-B - Person Not Registered as Distributor.

§ 1812-b. Person not registered as distributor. Any person who, while
not registered as a distributor of motor fuel pursuant to the provisions
of article twelve-A of this chapter, imports or causes to be imported
any motor fuel into the state, for use, distribution, storage or sale
within the state, except motor fuel delivered into the ordinary fuel
tank connected to the engine of a means of conveyance in order to propel
it or in a small drum or similar container, or produces, refines,
manufactures or compounds motor fuel within the state shall be guilty of
a misdemeanor. If, within any ninety day period, two thousand nine
hundred gallons or more of motor fuel are imported or caused to be
imported into the state for use, distribution, storage or sale within
the state or are produced, refined, manufactured or compounded within
the state by any person while not registered as a distributor of motor
fuel, such person shall be guilty of a class E felony. Provided further,
that any person who has twice been convicted under this section shall be
guilty of a class E felony for any subsequent violation of this section,
regardless of the amount of motor fuel involved in such violation.