An exporter shall not sell or distribute motor vehicle fuel in this State. An exporter who violates the provisions of this section:
1. Is guilty of a misdemeanor; and
2. Shall, within the period prescribed in NRS 365.330, pay to the Department the taxes imposed pursuant to NRS 365.175 to 365.192, inclusive, on all motor vehicle fuel sold or distributed in this State.
(Added to NRS by 1999, 1006; A 2007, 1578)