2014 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 24 - FUELS TAX
Section 63-2443 - VIOLATIONS AND PENALTIES.
(b) It shall be unlawful for any retail dealer in motor fuel who is not a licensed distributor or for any person in the state of Idaho other than a licensed distributor to purchase, receive or accept any motor fuel upon which tax imposed by this chapter has not been paid.
(c) It shall be unlawful for any person, including a licensed distributor, to sell or transfer any fuel upon which tax required by this chapter has not been paid to any person unless such sale or transfer is authorized by this chapter.
(d) Penalties and remedies: Any person violating any provision of this section is guilty of a misdemeanor, unless the act is by any other law of this state declared to be a felony, and upon conviction is punishable by a fine of not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000).
(e) Penalties are cumulative: The fine and imprisonment provided for in this section shall be in addition to any other penalty imposed by any other provision of this chapter.
History:
[63-2443, added 1984, ch. 87, sec. 13, p. 178; am. 1995, ch. 348, sec. 6, p. 1150; am. 2002, ch. 174, sec. 12, p. 517.]
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