TITLE 63

REVENUE AND TAXATION

CHAPTER 24

FUELS TAX

63-2450.  violations in general. (1) It is unlawful for any person in the state of Idaho to:

(a)  Refuse or knowingly and intentionally fail to make and file any statement required by this chapter in the manner or within the time required;

(b)  Fail to pay any tax due or any fee required by this chapter or any related penalties or interest;

(c)  Knowingly make any false statement or conceal any material fact in any record, return or affidavit provided for in this chapter with intent to evade or to aid in the evasion of the tax imposed by this chapter;

(d)  Conduct any activities requiring a license under this chapter without an active license;

(e)  Fail to keep and maintain the books and records required by this chapter;

(f)  Use dyed or untaxed fuel in a manner prohibited by this chapter;

(g)  Violate any other provision of this chapter.

(2)  It is unlawful to purchase, receive or accept any untaxed motor fuel unless authorized by this chapter.

(3)  It is unlawful to sell or transfer any untaxed motor fuel unless authorized by this chapter.

History:

[63-2450, added 2015, ch. 38, sec. 13, p. 86.]