Section 207.1127 – False or Fraudulent Return; Amount Evaded.
207.1127 False or fraudulent return; amount evaded. Sec. 127. If a person liable for the tax imposed by this act files a false or fraudulent return, the department shall add to the tax owed an amount equal to the amount of tax the person evaded or attempted to evade. History: 2000, Act 403, Eff. Apr. […]
Section 207.1128 – Liability of Officer, Employee, or Agent of Corporation.
207.1128 Liability of officer, employee, or agent of corporation. Sec. 128. A person, including an officer, employee, or agent of a corporation who willfully participates in any act that violates section 101 is jointly and severally liable with the corporation for the penalty which shall be the same as imposed under federal law. History: 2000, […]
Section 207.1129 – Violation of Shipping Paper Requirements; Presumptive Evidence; Violation of Meter Tampering Provisions; Impoundment, Seizure, Sale, and Forfeiture; Request to Drive Vehicle to Impound Lot.
207.1129 Violation of shipping paper requirements; presumptive evidence; violation of meter tampering provisions; impoundment, seizure, sale, and forfeiture; request to drive vehicle to impound lot. Sec. 129. (1) If a person drives or otherwise operates a motor vehicle in violation of the shipping paper requirements in this act, the vehicle, motor fuel being transported by […]
Section 207.1130 – Seizure; Inventory Statement; Hearing; Forfeiture; Appeal to Circuit Court; Agreement to Sell Fuel; Public Sale.
207.1130 Seizure; inventory statement; hearing; forfeiture; appeal to circuit court; agreement to sell fuel; public sale. Sec. 130. (1) As soon as possible, but not more than 5 business days after seizure of a motor vehicle and its cargo under section 129, the person making the seizure shall deliver personally or by registered mail to […]
Section 207.1131 – Determination of Shipping Paper Violation; Inspection.
207.1131 Determination of shipping paper violation; inspection. Sec. 131. (1) An inspection to determine a shipping paper violation under this act may be conducted by the department, the department of state police, the department of agriculture, agents of those departments, motor carrier inspectors, and any other law enforcement officers designated by the department through procedures […]
Section 207.1132 – Supervision or Operation of Weigh Stations or Other Inspection Points; Qualified Persons.
207.1132 Supervision or operation of weigh stations or other inspection points; qualified persons. Sec. 132. The department may assign qualified persons including persons who are not state police officers to supervise or operate permanent or portable weigh stations or other inspection points. A person assigned under this section may stop, inspect, and issue citations to […]
Section 207.1133 – Audit and Examination of Records, Books, Papers, and Equipment; Sampling Inspections; Availability to Department.
207.1133 Audit and examination of records, books, papers, and equipment; sampling inspections; availability to department. Sec. 133. (1) The department may audit and examine the records, books, papers, and equipment of any person, including, but not limited to, terminal operators, suppliers, importers, wholesalers, jobbers, retail dealers, bulk end users, fuel vendors, and all private and […]
Section 207.1114 – Diversion of Motor Fuel From Destination on Shipping Paper; Rebuttable Presumption.
207.1114 Diversion of motor fuel from destination on shipping paper; rebuttable presumption. Sec. 114. (1) A representative or agent of the department may examine the shipping paper of a fuel transportation vehicle in order to determine whether that fuel transportation vehicle is located outside a reasonably direct route from the supply source to the destination […]
Section 207.1134 – Refusal to Allow Inspection or Audit.
207.1134 Refusal to allow inspection or audit. Sec. 134. (1) A person who refuses to permit any inspection or audit authorized by this act is subject to a civil penalty of $5,000.00, in addition to any other penalty imposed by this act. (2) A person who, for the purpose of evading tax, refuses to allow […]
Section 207.1115 – Display of Person’s Name and License Number; Letters and Figures.
207.1115 Display of person’s name and license number; letters and figures. Sec. 115. (1) A supplier operating a fuel transportation vehicle on the public roads or highways of this state shall display on the vehicle, in colors that distinctly contrast with the color of the vehicle and in letters and figures not less than 3 […]