I. It shall be unlawful for any person to sell or use alternative fuel upon which the road toll imposed and collected under this subdivision has not been paid, unless the person is the holder of a valid license to engage in business as a dealer of alternative fuels. To procure an alternative fuel dealer license, an application, signed subject to prosecution for unsworn falsification and accompanied by a bond, shall be filed with the department in such form as the commissioner may prescribe. Once approved, the department shall issue a license certificate valid only for the dealer in whose name issued. The license shall be unassignable and shall remain in full force and effect from the date of issuance through June 30 unless cancelled, suspended, or revoked. The license shall be renewable upon completion of an annual application renewal form, provided that the dealer is in good standing with the division. Renewals are effective July 1 through June 30.
II. A person who has facilities for placing alternative fuel into the supply system of an internal combustion engine fueled by individual portable containers of 10 gallons or less is not required to be licensed as an alternative fuel dealer, provided that the fuel is only used for exempt purposes.

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Terms Used In New Hampshire Revised Statutes 260:36-e


III. Any person who acts as an alternative fuel dealer and who does not hold a valid license issued under paragraph I shall pay a penalty of $500 for each month of operation without a license or a penalty of 10 percent of the tax assessed on the total purchases made during the unlicensed period, whichever is greater. This penalty shall immediately accrue and shall bear interest as specified in N.H. Rev. Stat. § 260:40-a.
IV. When an alternative fuel dealer license application is filed by a person whose previous license was canceled for cause by the department, or the department believes that such application was not filed in good faith, or is filed by another person as a subterfuge for the actual person in interest whose previous license has been canceled, the department may, if evidence warrants, refuse to issue a license for such an application.
V. An alternative fuel dealer shall:
(a) Collect and remit road tolls as provided in this subdivision.
(b) File in the same manner as a distributor in accordance with N.H. Rev. Stat. § 260:38.
(c) Be subject to the same penalty for failure to report or pay road toll in accordance with N.H. Rev. Stat. § 260:40.