105-449.120. Acts that are misdemeanors.
(a) Class 1. - A person who commits any of the following acts is guilty of a Class 1 misdemeanor:
(1) Fails to obtain a license required by this Article.
(2) Willfully fails to file a return required by this Article.
(3) Willfully fails to pay a tax when due under this Article or under former Article 36 or 36A of this Chapter. Failure to comply with a requirement of a supplier to remit tax payable to the supplier by electronic funds transfer is considered a failure to make a timely payment.
(3a) Repealed by Session Laws 2006-162, s. 17, effective January 1, 2007, and applicable to motor fuel purchased on or after that date.
(4) Makes a false statement in an application, a return, or a statement required under this Article.
(5) Makes a false statement in an application for a refund.
(6) Fails to keep records as required under this Article.
(7) Refuses to allow the Secretary or a representative of the Secretary to examine the person's books and records concerning motor fuel.
(8) Fails to disclose the correct amount of motor fuel sold or used in this State.
(9) Fails to file a replacement bond or an additional bond as required under this Article.
(10) Fails to show or give a shipping document as required under this Article.
(11) Willfully refuses to allow a licensed distributor, a licensed exporter, or a licensed importer to defer payment of tax to the supplier, as required by G.S. 105-449.91.
(12) Willfully refuses to allow a licensed distributor or a licensed importer to take the discount allowed by G.S. 105-449.93 when remitting tax to the supplier.
(b) Class 2. - A person who commits any of the following acts is guilty of a Class 2 misdemeanor:
(1) Knowingly dispenses non-tax-paid motor fuel into the supply tank of a highway vehicle.
(2) Knowingly allows non-tax-paid fuel to be dispensed into the supply tank of a highway vehicle. (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 42; 1997-60, s. 20; 2006-162, s. 17.)
Structure North Carolina General Statutes
North Carolina General Statutes
Article 36C - Gasoline, Diesel, and Blends.
§ 105-449.61 - Tax restrictions; administration.
§ 105-449.65 - List of persons who must have a license.
§ 105-449.66 - Importer licensing.
§ 105-449.67 - List of persons who may obtain a license.
§ 105-449.68 - Restrictions on who can get a license as a distributor.
§ 105-449.69 - How to apply for a license.
§ 105-449.69A - Temporary license during disaster response period.
§ 105-449.70 - Supplier election to collect tax on out-of-state removals.
§ 105-449.71 - Permissive supplier election to collect tax on out-of-state removals.
§ 105-449.73 - Denial of license application.
§ 105-449.74 - Issuance of license.
§ 105-449.75 - Licensee must notify the Secretary of discontinuance of business.
§ 105-449.76 - Cancellation or revocation of license.
§ 105-449.77 - Records and lists of license applicants and license holders.
§ 105-449.81 - Excise tax on motor fuel.
§ 105-449.82 - Liability for tax on removals from a refinery or terminal.
§ 105-449.83 - Liability for tax on imports.
§ 105-449.83A - Liability for tax on fuel grade ethanol and biodiesel.
§ 105-449.84 - Liability for tax on blended fuel.
§ 105-449.84A - Liability for tax on behind-the-rack transfers.
§ 105-449.86 - Tax on and liability for dyed diesel fuel used to operate certain highway vehicles.
§ 105-449.87 - Backup tax and liability for the tax.
§ 105-449.88 - Exemptions from the excise tax.
§ 105-449.89 - Restrictions on removal of motor fuel from terminal.
§ 105-449.90 - When tax return and payment are due.
§ 105-449.90A - Payment by supplier of destination state tax collected on exported motor fuel.
§ 105-449.91 - Remittance of tax to supplier.
§ 105-449.93 - Percentage discount for licensed distributors and some licensed importers.
§ 105-449.96 - Information required on return filed by supplier.
§ 105-449.97 - Deductions and discounts allowed a supplier when filing a return.
§ 105-449.98 - Duties of supplier concerning payments by distributors, exporters, and importers.
§ 105-449.99 - Returns and discounts of importers.
§ 105-449.102 - Distributor to file return showing exports from a bulk plant.
§ 105-449.104 - Use of name and account number on return.
§ 105-449.105A - Monthly refunds for kerosene.
§ 105-449.107 - Annual refunds for certain vehicles with power attachments.
§ 105-449.107A - Sales tax due on motor fuel.
§ 105-449.108 - When an application for a refund is due.
§ 105-449.110 - Review of refund application and payment of refund.
§ 105-449.114 - Authority for agreement with Eastern Band of Cherokee Indians.
§ 105-449.115A - Shipping document required to transport fuel by tank wagon.
§ 105-449.117 - Penalties for highway use of dyed diesel or other non-tax-paid fuel.
§ 105-449.118 - Civil penalty for buying or selling non-tax-paid motor fuel.
§ 105-449.118A - Civil penalty for refusing to allow the taking of a motor fuel sample.
§ 105-449.119 - Review of civil penalty assessment.
§ 105-449.120 - Acts that are misdemeanors.
§ 105-449.121 - Record-keeping requirements; inspection authority.
§ 105-449.122 - Equipment requirements.
§ 105-449.123 - Marking requirements for dyed fuel storage facilities.
§ 105-449.125 - Distribution of tax revenue among various funds and accounts.