Vermont Statutes
Chapter 27 - Diesel Fuel Tax
§ 3024. Penalties

§ 3024. Penalties
(a) Any person under this chapter who shall willfully: fail or refuse to pay the tax imposed or engage in any activity for which a license is required without having procured and maintained such license; fail to make any of the reports required; make any false statement in any application, report, or statement required; refuse to permit the Commissioner or any deputy to make the examination as provided by subsection 3013(c) of this title; fail to keep proper records of quantities of fuel received, sold, used, or delivered in this State as required; make any false statement on any delivery ticket or invoice as to the quantity of fuel delivered, sold, or used; make any false statement in connection with a report or an application for the refund of any monies or taxes; or engage in any act or activity with the intent to evade payment to or prevent collection by the State of the tax imposed shall be, in addition to any other prescribed penalties, guilty of a misdemeanor punishable by a fine of not more than $5,000.00 or imprisonment for not more than one year, or both.
(b) It shall be unlawful for any person:
(1) to operate a motor vehicle subject to the provisions of this chapter upon any public highway in the State without first obtaining the diesel fuel user’s license and marker required under section 3007 of this title or to so operate without displaying the marker or to so operate without having in the vehicle the license issued under section 3007 or a permit issued under section 3010 of this title;
(2) to violate any regulation issued by the Commissioner pursuant to the authority granted hereunder; or
(3) to operate a motor truck without maintaining the record required by section 3025 of this title.
(c) Any person who violates any provision of subsection (b) of this section shall be fined not more than $2,000.00 or not less than $500.00. Such penalty shall be in addition to the penalty imposed by any other section of this chapter. (Added 1981, No. 172 (Adj. Sess.), § 1; amended 1983, No. 44, § 10, eff. April 21, 1983; 1985, No. 58, § 7; 2015, No. 47, § 45; 2019, No. 131 (Adj. Sess.), § 225.)

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