RS 47:818.54 - Improper sale or use of untaxed gasoline or diesel fuel; penalty

LA Rev Stat § 47:818.54 (2018) (N/A)
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§818.54. Improper sale or use of untaxed gasoline or diesel fuel; penalty

A. Any person who commits any of the following violations is subject to the penalty specified in Subsection B of this Section:

(1) Alters or attempts to alter the strength or composition of any dye or marker in any dyed gasoline or diesel fuel.

(2) Acquires, sells, or stores any dyed gasoline for use in a watercraft, aircraft, or vehicle unless the tax levied by this Subpart has been paid.

(3) Acquires, sells, or stores any dyed diesel fuel for use in a highway vehicle unless the tax levied by this Subpart has been paid.

(4) Uses any dyed gasoline in a watercraft, aircraft, or vehicle unless the tax levied by this Subpart has been paid.

B. The amount of the penalty for any violation as described in Subsection A of this Section is ten dollars per gallon of gasoline or diesel fuel based upon the maximum capacity of the fuel storage tank, container, or storage tank of the highway vehicle.

C. Each violation is subject to a separate penalty.

D. The penalties prescribed under this Section shall be assessed, collected, and paid in the same manner as the tax.

Acts 2005, No. 252, §1, eff. July 1, 2006.