New York Laws
Part 3 - Other Taxes
1812-D - Person Not Licensed as Transporter.

(b) Any person who, while not licensed as an importing transporter
pursuant to the provisions of article twelve-A of this chapter,
off-loads motor fuel into a facility located within the state where such
motor fuel is being imported into the state for use, distribution,
storage or sale in the state, shall be guilty of a misdemeanor.
Provided, however, any person who, while not licensed as an importing
transporter pursuant to the provisions of article twelve-A of this
chapter, off-loads two thousand nine hundred gallons or more of motor
fuel in a thirty day period into a facility located within the state
where such motor fuel is being imported into the state for use,
distribution, storage or sale in the state, shall be guilty of a class E
felony.
(c) Any person who, while not licensed as an exporting transporter
pursuant to the provisions of article twelve-A of this chapter,
transports motor fuel in this state where such fuel is being exported
from a point in this state to without the state, shall be guilty of a
misdemeanor.