It shall be unlawful:
1. For any person to knowingly fail, neglect or refuse to make any required return or statement or pay over fuel taxes as herein required.
2. For any person to knowingly make any false, incorrect or materially incomplete record required to be kept or made under the provisions of this chapter, to refuse to offer required books and records to the department of revenue and finance or the state department of transportation for inspection on demand or to refuse to permit the department of revenue and finance or the state department of transportation to examine the person's motor fuel or special fuel storage tanks and handling or dispensing equipment.
3. For any seller to issue or any purchaser to receive and retain any incorrect or false invoice or sales ticket in connection with the sale or purchase of motor fuel or special fuel.
4. For any claimant to alter any invoice or sales ticket, whether the invoice or sales ticket is to be used to support a claim for refund or income tax credit or not, provided, however, if claimant's refund permit shall have been revoked for cause as provided in section 452A.19 such revocation shall be a bar to prosecution for violation of this subsection.
5. For any person to act as a motor fuel distributor, special fuel dealer or special fuel user without the required license.
6. For any person to use motor fuel or special fuel with respect to which the person knowingly has not paid or had charged to the person's account with a distributor or dealer, or with respect to which does not within the time required in this chapter report and pay the applicable fuel tax.
7. For any special fuel dealer to dispense special fuel into the fuel supply tank of any motor vehicle without collecting the fuel tax.
8. For special fuel dealers or special fuel distributors to deliver special fuel on a tax paid basis into a tank with a capacity greater than one thousand fifty gallons.
9. Any delivery by a distributor of special fuel to a dealer or user for the purpose of evading the state tax on special fuels, into facilities other than those licensed above knowing that said fuel will be used as special fuel for highway use shall constitute a violation of this section. Any dealer or user for purposes of evading the state tax on special fuel, who allows a distributor to place special fuel for highway use in facilities other than those licensed above will also be deemed in violation of this section.
A person found guilty of an offense specified in this section is guilty of a fraudulent practice. For purposes of determining the place of trial, the situs of an offense specified in this section is in the county of the residence of the person charged with the offense. However, if the person is a nonresident or the person's residence cannot be determined, the situs of the offense is in Polk county. Prosecution for an offense specified in this section shall be commenced within six years following its commission.
[C27, 31, § 5093-a4, -a6, -a7, -a8; C35, § 5093-f31; C39, § 5093.31; C46, 50, 54, § 324.58; C58, 62, 66, § 324.73; C71, 73, 75, 77, 79, 81, § 324.74]
83 Acts, ch 160, § 1 ~IC93, § 452A.74
See § 452A.19
Iowa General Assembly
Search: Iowa Code 1995
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