Arizona Laws 28-5647. Dyed diesel; prohibited acts; joint and several liability
A. Except as provided in section 28-5649, a person shall not sell or hold for sale dyed diesel fuel for any use that the person knows or has reason to know is not a nontaxable use of the fuel.
Terms Used In Arizona Laws 28-5647
- Dyed diesel fuel: means diesel fuel that is dyed pursuant to United States internal revenue service regulations or requirements, including any invisible marker requirements. See Arizona Laws 28-5601
- Person: means an individual, firm, partnership, joint venture, association, corporation, estate, trust, business trust, receiver or syndicate, this state, any county, city, town, district or other subdivision of this state, an Indian tribe, or any other group or combination acting as a unit. See Arizona Laws 28-5601
- Sell: includes a transfer of title or possession, exchange or barter in any manner or by any means. See Arizona Laws 28-5601
- Use: includes the placing of fuel into any receptacle on a motor vehicle from which fuel is supplied for the propulsion of the vehicle unless the operator of the vehicle establishes to the satisfaction of the director that the fuel was consumed for a purpose other than to propel a motor vehicle on a highway in this state and, with respect to fuel brought into this state in any such receptacle on a use class motor vehicle, the consumption of the fuel in this state. See Arizona Laws 28-5601
- Wilfully: means , with respect to conduct or to a circumstance described by a statute defining an offense, that a person is aware or believes that the person's conduct is of that nature or that the circumstance exists. See Arizona Laws 1-215
B. A person shall not use or hold for use any dyed diesel fuel for a use other than a nontaxable use if the person knew or had reason to know that the fuel was so dyed.
C. A person shall not wilfully, with intent to evade tax, alter or attempt to alter the strength or composition of any dye or marker in any dyed diesel fuel.
D. A business entity and each officer, employee or agent of the entity who wilfully participates in any act in violation of this section are jointly and severally liable with the entity as follows:
1. For a penalty of one thousand dollars for each occurrence or ten dollars per gallon of dyed diesel involved, whichever is more.
2. For multiple offenses, the amount prescribed in paragraph 1 shall be multiplied by the number of occurrences.