§ 105-449.120. Acts that are misdemeanors. - North Carolina Statutes

§ 105‑449.120.  Actsthat are misdemeanors.

(a)        Class 1. – A personwho commits any of the following acts is guilty of a Class 1 misdemeanor:

(1)        Fails to obtain alicense required by this Article.

(2)        Willfully fails tofile a return required by this Article.

(3)        Willfully fails topay a tax when due under this Article or under former Article 36 or 36A of thisChapter. Failure to comply with a requirement of a supplier to remit taxpayable to the supplier by electronic funds transfer is considered a failure tomake a timely payment.

(3a)      Repealed by SessionLaws 2006‑162, s. 17, effective January 1, 2007, and applicable to motorfuel purchased on or after that date.

(4)        Makes a falsestatement in an application, a return, or a statement required under this Article.

(5)        Makes a falsestatement in an application for a refund.

(6)        Fails to keeprecords as required under this Article.

(7)        Refuses to allow theSecretary or a representative of the Secretary to examine the person's booksand records concerning motor fuel.

(8)        Fails to disclosethe correct amount of motor fuel sold or used in this State.

(9)        Fails to file areplacement bond or an additional bond as required under this Article.

(10)      Fails to show or givea shipping document as required under this Article.

(11)      Willfully refuses toallow a licensed distributor, a licensed exporter, or a licensed importer todefer payment of tax to the supplier, as required by G.S. 105‑449.91.

(12)      Willfully refuses toallow a licensed distributor or a licensed importer to take the discountallowed by G.S. 105‑449.93 when remitting tax to the supplier.

(b)        Class 2. – A personwho commits any of the following acts is guilty of a Class 2 misdemeanor:

(1)        Knowingly dispensesnon‑tax‑paid motor fuel into the supply tank of a highway vehicle.

(2)        Knowingly allows non‑tax‑paidfuel 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.)