296A.23 CRIMINAL PENALTIES.
Subdivision 1. Providing false information.
A person who knowingly provides false
information, including, but not limited to, false odometer readings, or who knowingly makes a
false statement in a report, record, claim, or sales ticket required by this chapter, is guilty of a
Subd. 2. Willful evasion.
A person who willfully attempts in any manner to evade or defeat
any tax imposed by this chapter, including, but not limited to, making and subscribing any false
statement in any report, record, claim, or sales ticket required by this chapter; or making a false
claim for a refund under section
296A.16, subdivision 2
, is guilty of a felony.
Subd. 3. Operation of vehicle without payment of tax.
A person who operates, or causes to
be operated, a licensed motor vehicle on the public highways of this state on special fuel on which
the excise tax provided by this chapter has not been paid, or the liability assumed by another
person licensed under this chapter, is guilty of a misdemeanor.
Subd. 4. Use of untaxed fuel in motor vehicle.
A person who uses gasoline, which has been
delivered into an on-farm bulk storage tank, and on which no tax has been paid as provided in
296A.15, subdivision 5
, and who uses this gasoline for propelling a motor vehicle on the
public highways of this state is guilty of a misdemeanor.
Subd. 5. State employee; prohibition against acting as distributor.
An officer or employee
of the state of Minnesota charged with the enforcement of a provision of this chapter who
is employed by or who engages in business as a distributor or dealer in petroleum products
is guilty of a misdemeanor.
Subd. 6. Fiduciary relationship established.
A person other than the commissioner who
is authorized to collect excise taxes on behalf of the state of Minnesota, establishes a fiduciary
relationship, and whoever violates that relationship is guilty of a violation of this chapter, and of
, and may be punished accordingly.
Subd. 7. Failure to obtain proper permit.
A minimum fine of $200 shall be imposed on a
person who fails to obtain a license or trip permit required under section
Subd. 8. Certain blending of gasoline prohibited.
The blending of gasoline on which the
tax has been paid or the liability accrued, with any substance on which the tax has not been paid
or the liability thereafter accrued, is prohibited.
This section does not preclude the addition of any of the various inhibitors which in total do
not exceed one-half of one percent by volume of the product treated, nor the addition to fuel for
two-cycle gasoline engines of a lubricant not exceeding five percent by volume or the product
treated; nor does this subdivision preclude the addition of fuel oil to gasoline for the purpose of
generating power for the propulsion of farm tractors.
Subd. 9. Other violation.
Any violation of this chapter, unless otherwise specified, is a
Subd. 10. Prosecution of violation.
Prosecutions under this section may be brought in the
county in which the defendant resides or in Ramsey County. On request of the commissioner
of revenue, the county attorney of a county in which the action is commenced shall prosecute
violations of this chapter. Costs, fees, and expenses incurred by any county attorney in litigation
in connection with the action may be paid from appropriations to the commissioner of revenue for
the administration of this chapter.
Subd. 11. Action for recovery; no bar to criminal prosecution.
No action or suit for
recovery of one penalty shall be a bar to or affect the recovery of any other penalty or be a bar
to any criminal prosecution against any licensee or any other person under the provisions of
Subd. 12. Statute of limitations.
, or any other provision
of the criminal laws of this state, an indictment may be found and filed, or a complaint filed,
upon a criminal offense named in this section, in the proper court within six years after the
offense is committed.
History: 1998 c 299 s 23; 2002 c 371 art 2 s 22