§ 1812-g. Person not registered as a wholesaler of motor fuel. Any person who, while not registered as a wholesaler of motor fuel pursuant to the provisions of article twelve-A of this chapter, makes a sale of motor fuel in this state other than a retail sale not in bulk, shall be guilty of a class E felony.

Attorney's Note

Under the New York Laws, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
Class E felonybetween 1 and 4 yearsup to $5,000
For details, see N.Y. Penal Law § 70.00

Terms Used In N.Y. Tax Law 1812-G

  • person: shall include , but shall not be limited to, an individual, corporation (including a dissolved corporation), partnership, limited liability company, association, trust or estate. See N.Y. Tax Law 1800
  • this chapter: includes any "related statute" or any "related income or earnings tax statute" as defined in section eighteen hundred of this article. See N.Y. Tax Law 1801