Louisiana Revised Statutes 47:818.54 – Improper sale or use of untaxed gasoline or diesel fuel; penalty
Terms Used In Louisiana Revised Statutes 47:818.54
- Diesel fuel: means any liquid or a combination of liquids blended together that is suitable for or used for the propulsion of diesel-powered engines. See Louisiana Revised Statutes 47:818.2
- Dyed diesel fuel: means diesel fuel that is required to be dyed pursuant to the requirements of the Internal Revenue Service. See Louisiana Revised Statutes 47:818.2
- Dyed gasoline: means gasoline that is required to be dyed pursuant to La. See Louisiana Revised Statutes 47:818.2
- Gasoline: means any liquid or combination of liquids blended together, offered for sale, sold, or used as the fuel for a gasoline-powered engine. See Louisiana Revised Statutes 47:818.2
- Highway: means every way or place of whatever nature, open to use for purposes of vehicular travel in this state, including the streets and alleys in towns and cities. See Louisiana Revised Statutes 47:818.2
- Highway vehicle: means any self-propelled vehicle, trailer, or semitrailer that is designed or used for transporting persons or property over the highway, and includes all vehicles subject to registration for highway use. See Louisiana Revised Statutes 47:818.2
- Person: means and includes, in addition to the definition contained in La. See Louisiana Revised Statutes 47:818.2
A. Any person who commits any of the following violations is subject to the penalty specified in Subsection B of this Section:
(1) Alters or attempts to alter the strength or composition of any dye or marker in any dyed gasoline or diesel fuel.
(2) Acquires, sells, or stores any dyed gasoline for use in a watercraft, aircraft, or vehicle unless the tax levied by this Subpart has been paid.
(3) Acquires, sells, or stores any dyed diesel fuel for use in a highway vehicle unless the tax levied by this Subpart has been paid.
(4) Uses any dyed gasoline in a watercraft, aircraft, or vehicle unless the tax levied by this Subpart has been paid.
B. The amount of the penalty for any violation as described in Subsection A of this Section is ten dollars per gallon of gasoline or diesel fuel based upon the maximum capacity of the fuel storage tank, container, or storage tank of the highway vehicle.
C. Each violation is subject to a separate penalty.
D. The penalties prescribed under this Section shall be assessed, collected, and paid in the same manner as the tax.
Acts 2005, No. 252, §1, eff. July 1, 2006.