26. a. If the tax imposed by section 3 of P.L.2010, c.22 (C. 54:39-103) is not otherwise precollected, the consumer shall be liable, unless the consumer is otherwise exempt pursuant to section 12 of P.L.2010, c.22 (C. 54:39-112), for the tax upon the delivery into a motor vehicle fuel supply tank for the use of motor fuel on the highways including, but not limited to:

(1) Any dyed fuel; or

(2) Any motor fuel on which a claim for refund has been made.

b. A retail dealer, an aviation fuel dealer or liquefied petroleum gas dealer that sells fuel shall be jointly and severally liable for the tax precollected pursuant to subsection a. of this section if the retail dealer, aviation fuel dealer or liquefied petroleum gas dealer knows or has reason to know that the fuel, as to which tax imposed by P.L.2010, c.22 (C. 54:39-101 et al.) has not been paid, is or will be consumed in a nonexempt use.

L.2010, c.22, s.26.