N.Y. Tax Law § 1812-A — Person not registered as distributor of Diesel motor fuel

§ 1812-a. Person not registered as distributor of Diesel motor fuel.\n(a) Any person who, while not registered as a distributor of Diesel\nmotor fuel pursuant to the provisions of article twelve-A of this\nchapter, makes a sale or use within the state of Diesel motor fuel\n(other than a retail sale not in bulk or the self-use of Diesel motor\nfuel which has been the subject of a retail sale), imports or causes\nDiesel motor fuel to be imported into the state or produces, refines,\nmanufactures or compounds Diesel motor fuel within the state shall be\nguilty of a misdemeanor. If, within any ninety day period, two thousand\nnine hundred gallons or more of Diesel motor fuel are subjected to sale\nor use (other than a retail sale not in bulk or the self-use of Diesel\nmotor fuel which has been the subject of a retail sale) within the state\nor are imported or caused to be imported by any person while not so\nregistered as a distributor of Diesel motor fuel, such person shall be\nguilty of a class E felony.\n (b) Any person whose registration under article twelve-A of this\nchapter applies only to the importation, sale and distribution of Diesel\nmotor fuel for use other than on a public highway as described in\nsubparagraph (i) of paragraph (b) of subdivision three of section two\nhundred eighty-two-a of this chapter who delivers non-highway Diesel\nmotor fuel at a filling station or into a repository equipped with a\nhose or other apparatus by which non-highway Diesel motor fuel can be\ndispensed into the fuel tank of a motor vehicle, other than such a\nrepository which is located on the premises of such registrant where the\nDiesel motor fuel delivered therein is used exclusively for the purpose\nof fueling motor vehicles operated by registrant for the purpose of\ndistributing Diesel motor fuel for the purposes described in such\nsubparagraph (i), shall be guilty of a misdemeanor. If, within any\nninety day period, any such person whose registration under article\ntwelve-A of this chapter applies only to the importation, sale and\ndistribution of non-highway Diesel motor fuel for the purposes described\nin subparagraph (i) of paragraph (b) of subdivision three of section two\nhundred eighty-two-a of this chapter so unlawfully delivers a total of\none thousand gallons or more of Diesel motor fuel at such filling\nstation or stations or into such repository or repositories (or a\ncombination of both such filling stations and repositories), then, such\nperson shall be guilty of a class E felony.\n (c) Any person who has twice been convicted under this section shall\nbe guilty of a class E felony for any subsequent violation of this\nsection, regardless of the amount of Diesel motor fuel involved in such\nviolation. For purposes of this section, the terms "non-highway Diesel\nmotor fuel" and "retail sale not in bulk" shall have the same meaning\nthey have for purposes of article twelve-A of this chapter.\n