Idaho Code 63-2450 – Violations in General
Current as of: 2023 | Check for updates
|
Other versions
(1) It is unlawful for any person in the state of Idaho to:
(a) Refuse or knowingly and intentionally fail to make and file any statement required by this chapter in the manner or within the time required;
(b) Fail to pay any tax due or any fee required by this chapter or any related penalties or interest;
(c) Knowingly make any false statement or conceal any material fact in any record, return or affidavit provided for in this chapter with intent to evade or to aid in the evasion of the tax imposed by this chapter;
(d) Conduct any activities requiring a license under this chapter without an active license;
(e) Fail to keep and maintain the books and records required by this chapter;
(f) Use dyed or untaxed fuel in a manner prohibited by this chapter;
(g) Violate any other provision of this chapter.
(2) It is unlawful to purchase, receive or accept any untaxed motor fuel unless authorized by this chapter.
Terms Used In Idaho Code 63-2450
- Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
- person: includes a corporation as well as a natural person;
Idaho Code 73-114State: when applied to the different parts of the United States, includes the District of Columbia and the territories; and the words "United States" may include the District of Columbia and territories. See Idaho Code 73-114
(3) It is unlawful to sell or transfer any untaxed motor fuel unless authorized by this chapter.