N.Y. Tax Law § 1812-B — Person not registered as distributor

§ 1812-b. Person not registered as distributor. Any person who, while\nnot registered as a distributor of motor fuel pursuant to the provisions\nof article twelve-A of this chapter, imports or causes to be imported\nany motor fuel into the state, for use, distribution, storage or sale\nwithin the state, except motor fuel delivered into the ordinary fuel\ntank connected to the engine of a means of conveyance in order to propel\nit or in a small drum or similar container, or produces, refines,\nmanufactures or compounds motor fuel within the state shall be guilty of\na misdemeanor. If, within any ninety day period, two thousand nine\nhundred gallons or more of motor fuel are imported or caused to be\nimported into the state for use, distribution, storage or sale within\nthe state or are produced, refined, manufactured or compounded within\nthe state by any person while not registered as a distributor of motor\nfuel, such person shall be guilty of a class E felony. Provided further,\nthat any person who has twice been convicted under this section shall be\nguilty of a class E felony for any subsequent violation of this section,\nregardless of the amount of motor fuel involved in such violation.\n