Statute 79-34,122: Unlawful acts by interstate motor fuel
users; penalties.
(a) Any person who willfully makes a false statement orally, or in
writing, or knowingly presents a fraudulent receipt for the sale of
motor fuel, for the purpose of obtaining or attempting to obtain or to
assist any other person, partnership or corporation to obtain or attempt
to obtain a credit or refund or reduction of liability for taxes under
this act shall be guilty of a misdemeanor, and: (1) For a first
conviction thereof
shall be fined not more than $500 or imprisoned in
the county jail for not more than 30 days, or by both
such fine
and imprisonment; and (2) for a second or subsequent conviction thereof,
within two years thereafter, shall be fined not more than $1,000 or
imprisoned in the county jail for not more than
30 days, or by both such fine and imprisonment.
(b) Any interstate motor fuel user who engages in operations within
this state without a valid license, motor fuel permit or
temporary
authorization issued by the director shall pay a fine in accordance with
K.S.A. 8-2118, and
amendments thereto.
History: L. 1971, ch. 319, § 15;
L. 1980, ch. 44, § 4;
L. 2004, ch. 114, § 9;
L. 2006, ch. 119, § 2; July 1.