TITLE 63

REVENUE AND TAXATION

CHAPTER 24

FUELS TAX

63-2460.  penalties. (1) Any person who violates any provision of this chapter or who violates any provision of Idaho law relating to the assessment and collection of any unpaid tax or fee associated with this chapter is guilty of a misdemeanor, unless the violation is declared a felony by any other law of this state. Any person so convicted of a misdemeanor shall be punished by a fine of not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000). Each day that an unlicensed person engages in the activities of a licensed distributor constitutes a separate violation.

(2) (a)  Notwithstanding the provisions of subsection (1) of this section, any person operating a vehicle licensed or required to be licensed on a highway in this state with diesel fuel in violation of section 63-2425, Idaho Code, will be subject to the following:

(i)  Upon the first violation, a civil penalty in the amount of two hundred fifty dollars ($250);

(ii)  Upon the second violation, a civil penalty in the amount of five hundred dollars ($500); and

(iii)  Upon the third or subsequent violation, a civil penalty in the amount of one thousand dollars ($1,000) for each such violation.

(b)  Except for the penalties set forth in paragraph (a) of this subsection, no additional fines or penalties shall be imposed.

(3)  The commission may assess the penalties set forth in subsection (2) of this section as deficiencies in tax pursuant to sections 63-2434 and 63-3045, Idaho Code.

(4)  Penalties are cumulative and each violation of the provisions of this chapter is subject to a separate penalty. The penalties provided for in this section shall be in addition to any other penalty imposed by any other provision of Idaho law.

History:

[63-2460, added 2015, ch. 38, sec. 15, p. 87; am. 2020, ch. 327, sec. 4, p. 945.]