1997 Minnesota Statutes

     296.25 Criminal penalties. 

    Subdivision 1.    Penalties imposed.  (a) A person who 
 fails to comply with a provision of sections 296.01 to 296.421, 
 or 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 section 296.12; 296.141; 296.17, subdivisions 5, or 
 7 to 22; 296.18, subdivision 2; or 296.21, is guilty of a gross 
 misdemeanor. 

    (b) A person who willfully attempts in any manner to evade 
 or defeat any tax imposed by sections 296.01 to 296.421, 
 including, but not limited to, making and subscribing any false 
 statement in any report, record, claim, or sales ticket required 
 by sections 296.12; 296.141; 296.17, subdivisions 5, or 7 to 22; 
 296.18, subdivision 2; and 296.21; or making a false claim for a 
 refund under section 296.18, subdivision 4, is guilty of a 
 felony. 

    (c) It is a misdemeanor for a person to operate, or cause 
 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 therefore 
 assumed by another person licensed under this chapter.  A person 
 who uses gasoline, delivered into an on-farm bulk storage tank 
 and on which no tax has been collected, for propelling a motor 
 vehicle on the public highways of this state is also guilty of a 
 misdemeanor. 

    (d) An officer or employee of the state of Minnesota 
 charged with the enforcement of a provision of sections 296.01 
 to 296.421 who is employed by or who engages in business as a 
 distributor or dealer in petroleum products is guilty of a 
 misdemeanor. 

    (e) The authorization in this chapter for the collection of 
 the excise taxes by persons other than the commissioner for and 
 in behalf of the state of Minnesota establishes a fiduciary 
 relationship, for the violation of which, in failure to make 
 payment when due and payable, the person so authorized to 
 collect these excise taxes shall be deemed guilty of a violation 
 of this chapter and of section 609.54, and punished accordingly. 

    (f) A minimum fine of $200 shall be imposed on a person who 
 fails to obtain a license or trip permit required under section 
 296.17, subdivisions 10 and 17. 

    Subd. 1a. Repealed, 1996 c 471 art 5 s 15 

    Subd. 2.    Prosecution of violations.  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. 

    HIST: 1941 c 495 s 23; 1945 c 412 s 13; 1947 c 412 s 11; 1949 
 c 143 s 18; 1951 c 87 s 13; 1955 c 338 s 9; 1963 c 66 s 23; 1965 
 c 656 s 1; 1971 c 24 s 31; 1971 c 750 s 1,2; 1973 c 582 s 3; 
 1983 c 293 s 90; 1990 c 480 art 3 s 3; 1994 c 510 art 5 s 34,35; 
 1995 c 186 s 119