A. It shall be a violation of the Special Fuels Tax Law for a motor vehicle to operate within the state of Louisiana:

            (1) When transporting special fuels in any cargo tank from which special fuels are sold or delivered that is connected by pipe, tube, valve, or otherwise with the carburetor or with the fuel supply tank feeding the carburetor of the motor vehicle transporting said products.

            (2) Without an odometer or hub meter which is kept at all times in good operating condition to correctly measure and register the miles traveled by such vehicle. Interstate passenger buses registered with the Interstate Commerce Commission not so equipped shall not be in violation of this Part if a record of miles traveled is maintained on a form or report approved by the secretary of the Department of Revenue and is carried in the vehicle at all times.

            (3) Without the true owner’s name and address or adequate identification, or in the case of an interstate motor carrier under whose authority the vehicle is operated and who is registered with the Interstate Commerce Commission, the name or trade name only, on the cab in letters not less than two inches high. The name and address of the owner must be legible at a distance of twenty-five feet. Pickup trucks or any truck of manufacturer’s rating carrying capacity of two thousand pounds or less is excluded from this Subsection, unless the truck is a public for hire truck used primarily for transporting cargo.

            (4) Unless the person operating the vehicle has in his possession an invoice for the fuel which meets the requirements of La. Rev. Stat. 47:806.

            (5) In addition to any other penalties which may be incurred, there is hereby levied a specific penalty of fifty dollars for each violation of the provisions of this Subsection. This penalty shall be assessed by the secretary of the Department of Revenue or his representative or the weights and standards police officer and shall be collected in the same manner as is provided for the collection of tax in La. Rev. Stat. 47:809.

            B.(1) It shall be unlawful for any person to operate motor vehicles registered for or required to be registered for highway use with undyed special fuel that has not been taxed or with special fuel which contains any evidence of the dye or chemical marker as required pursuant to the regulations promulgated under 26 U.S.C. § 4082. Those vehicles allowed to use dyed fuel on the highway under 26 U.S.C. § 4082 or regulations adopted thereunder, but which are subject to the state tax, shall not be considered in violation of this Subpart.

            (2) No supplier or dealer of special fuels or any other person shall sell or offer to sell special fuels that contain any evidence of the dye or chemical marker unless the fuel dispensing device is clearly marked with a notice that the fuel is dyed or chemically marked. Any dyed fuel that is sold or held for sale by any person for any use that is not a nontaxable use; any dyed fuel held for use or used by any person for a use other than a nontaxable use and such person knew, or had reason to know, that such fuel was dyed; or any person who willfully alters, or attempts to alter, the strength or composition of any dye or marker in any dyed fuel is subject to a penalty.

            (3) Any person violating any provision of this Subsection is subject to a penalty in the amount of ten dollars for every gallon of fuel involved or one thousand dollars whichever is greater. The penalty increases with subsequent violations by multiplying the penalty amount by the number of prior violations. If the penalty is imposed on any business entity, each officer, employee, or agent of the entity who willfully participated in any act giving rise to the penalty is jointly and severally liable with the entity for the penalty. This penalty shall be assessed and collected in the same manner as is provided for in Paragraph (5) of Subsection A of this Section.

            (4) Any authorized representative of the secretary of the Department of Revenue or officer authorized under La. Rev. Stat. 47:809 who has reasonable grounds to suspect a violation of this Subsection may inspect the fuel in the fuel supply tank of any motor vehicle or the fuel storage facilities and dispensing devices of any special fuels supplier, dealer, and user to determine compliance.

            C. All specific penalties collected by the Department of Public Safety and Corrections or the Department of Transportation and Development in accordance with this Part shall be paid to the secretary of the Department of Public Safety and Corrections or the Department of Transportation and Development, whichever agency issued the violation ticket or notice, who shall pay said penalties into the state treasury on or before the twenty-fifth day of each month following their collection and, in accordance with La. Const. Art. VII, § 9 , such funds shall be credited to the Bond Security and Redemption Fund. After a sufficient amount is allocated from that fund to pay all obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay an amount equal to the fees paid into the Bond Security and Redemption Fund pursuant to this Subsection into the Transportation Trust Fund.

            Acts 1964, Ex.Sess., No. 3, §2. Amended by Acts 1978, No. 113, §1, eff. June 22, 1978; Acts 1982, No. 787, §1; Acts 1984, No. 734, §1; Acts 1985, No. 155, §1; Acts 1985, No. 551, §1, eff. July 12, 1985; Acts 1992, No. 984, §14; Acts 1995, No. 603, §1, eff. Jan. 1, 1996; Acts 1997, No. 658, §2; Acts 1997, No. 1186, §4; Acts 2010, No. 320, §4, eff. July 1, 2010; Acts 2021, No. 384, §§4, 5, eff. July 1, 2022.