N.Y. Tax Law § 1812-D — Person not licensed as transporter

§ 1812-d. Person not licensed as transporter. (a) Any person who,\nwhile not licensed as importing transporter pursuant to the provisions\nof article twelve-A of this chapter, transports motor fuel in the state\nwhich is being imported into the state for use, distribution, storage or\nsale in the state, shall be guilty of a misdemeanor.\n (b) Any person who, while not licensed as an importing transporter\npursuant to the provisions of article twelve-A of this chapter,\noff-loads motor fuel into a facility located within the state where such\nmotor fuel is being imported into the state for use, distribution,\nstorage or sale in the state, shall be guilty of a misdemeanor.\nProvided, however, any person who, while not licensed as an importing\ntransporter pursuant to the provisions of article twelve-A of this\nchapter, off-loads two thousand nine hundred gallons or more of motor\nfuel in a thirty day period into a facility located within the state\nwhere such motor fuel is being imported into the state for use,\ndistribution, storage or sale in the state, shall be guilty of a class E\nfelony.\n (c) Any person who, while not licensed as an exporting transporter\npursuant to the provisions of article twelve-A of this chapter,\ntransports motor fuel in this state where such fuel is being exported\nfrom a point in this state to without the state, shall be guilty of a\nmisdemeanor.\n