| | Notwithstanding Title 17-A, a person convicted of violating this | section is subject to a forfeiture of at least $250, which may | not be suspended. |
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| | | 9-A.__Violation.__The following penalties apply to violations | | of this section. |
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| | | A.__A person who violates this section commits a Class E | | crime. |
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| | | B.__Notwithstanding paragraph A, a person who violates this | | section by displaying or causing or permitting to be | | displayed a false decal or permit or a decal or permit | | issued to another person commits a Class D crime. |
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| | | A person issued a summons for failure to display a valid fuel use | | identification decal pursuant to subsection 6 may not be issued | | an additional summons for the same vehicle within one business | | day. |
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| | | A person convicted of violating this section is subject to a fine | | of at least $250, which may not be suspended. |
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| | | 10. Suspension. If a person fails to file a fuel tax report | | or to pay any taxes, interest, penalties or audit assessment as | | required pursuant to Title 36, chapter 457 or 459 or any rule | | adopted pursuant to this section, the Secretary of State shall | | suspend the person's fuel tax license, all fuel decals issued to | | the person and that person's privilege to operate as a motor | | carrier. In order to be reinstated, the person must file all | | delinquent tax returns and pay all assessments, interest and | | penalties. In addition, the person must pay a $35 reinstatement | | fee pursuant to section 2486, subsection 1. |
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| | | 11. Cooperation. The State Tax Assessor, the Department of | | Public Safety and the Secretary of State shall cooperate in the | | issuance of decals, licenses and permits, the processing of tax | | returns, enforcement of this section and to ensure that timely | | information is readily available to all enforcement personnel of | | the status of those in noncompliance with the fuel use tax laws, | | intrastate and interstate for-hire operating authority permit | | requirements and motor vehicle registration laws. |
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| | | Subject to the provisions of Title 36, the State Tax Assessor may | | delegate to the Secretary of State responsibility for the | | processing of motor carrier fuel tax returns, motor carrier fuel | | tax collection and compliance with the administrative | | requirements of the International Fuel Tax Agreement. |
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