Preventing a person from obtaining a license; civil penalty

# (a)

Any terminal operator, supplier, or position holder in a terminal who, by use of coercion, threat, intimidation or any other means of interference, intentionally prevents any person from applying for or obtaining a license issued under this article is subject to the following civil penalty.

# (1)

For the first violation the amount is $5,000.

# (2)

For each subsequent violation the amount is $10,000.

# (b)

Civil penalties prescribed under this section shall be assessed, collected and paid in the same manner as the motor fuel tax.

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In this chapter (40 sections)

11-14C-19 · When tax return and payment are due
11-14C-20 · Remittance of tax to supplier or permissive supplier
11-14C-21 · Notice of cancellation or reissuance of licenses; effect of…
11-14C-22 · Information required on return filed by supplier or…
11-14C-23 · Deductions and discounts allowed a supplier and a…
11-14C-24 · Duties of supplier or permissive supplier as trustee
11-14C-25 · Returns and discounts of importers
11-14C-26 · Informational returns of terminal operators
11-14C-27 · Informational returns of motor fuel transporters
11-14C-28 · Exports
11-14C-29 · Identifying information required on return
11-14C-30 · Refund of taxes erroneously collected, etc.; refund for…
11-14C-31 · Claiming refunds
11-14C-32 · Payment of refund
11-14C-33 · General procedure and administration; crimes and penalties
11-14C-34 · Shipping documents; transportation of motor fuel; civil…
11-14C-35 · Import confirmation number; civil penalty
11-14C-36 · Improper sale or use of untaxed motor fuel; civil penalty
11-14C-37 · Refusal to allow inspection or taking of fuel sample; civil…
11-14C-38 · Engaging in business without a license; civil penalty
11-14C-39 · Preventing a person from obtaining a license; civil penalty
11-14C-40 · Filing a false return; failure to file return; civil penalty
11-14C-41 · Willful commission of prohibited acts; criminal penalties
11-14C-42 · Unlawful importing, transportation, delivery, storage or…
11-14C-43 · Record-keeping requirements
11-14C-44 · Inspection of records
11-14C-45 · Authority to inspect
11-14C-46 · Marking requirements for dyed diesel fuel storage facilities
11-14C-47 · Disposition of tax collected; dedicated receipts; reports
11-14C-48 · Motor Fuel Excise Tax Shortfall State Road Fund support…
11-15-1 · General consumers sales and service tax imposed
11-15-1A · Legislative findings
11-15-2 · Definitions
11-15-3 · Amount of tax; allocation of tax and transfers
11-15-3A · Rate of tax on food and food ingredients intended for human…
11-15-3B · Exceptions to reduced rate of tax on food and food…
11-15-3C · Imposition of consumers sales tax on motor vehicle sales;…
11-15-4 · Purchaser to pay; accounting by vendor
11-15-4A · Noncollection of tax; liability of vendor
11-15-4B · Liability of purchaser; assessment and collection

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