Every person other than a licensed distributor, who shall purchase, bring into this state or otherwise acquire within this state motor fuel, not otherwise exempted, with respect to which such person has knowingly not paid or incurred liability to pay either to a licensee or to a dealer the motor fuel tax shall be subject with respect to the motor fuel to all the provisions of this division that apply to distributors on motor fuel received by them in this state and shall make the same reports and tax payments thereon and be subject to the same penalties for delinquent or nonreporting or delinquent or nonpayment as apply to distributors.
[C31, § 5093-c2; C35, § 5093-f6; C39, § 5093.06; C46, 50, 54, § 324.8, 324.9; C58, 62, 66, 71, 73, 75, 77, 79, 81, § 324.9]
C93, § 452A.9
Iowa General Assembly
Search: Iowa Code 1995
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