(A) No person shall recklessly import, sell, use, deliver, transport, distribute, or store motor fuel within this state upon which the taxes imposed by this chapter are owed but have not first been paid to or reported by the holder of an unrevoked motor fuel dealer‘s license, or for which liability for those taxes has not accrued to the holder of an unrevoked motor fuel dealer’s license.

Terms Used In Ohio Code 5735.025

  • Import: means motor fuel delivered into this state from outside this state. See Ohio Code 5735.01
  • Motor fuel: means gasoline, diesel fuel, kerosene, compressed natural gas, or any other liquid motor fuel, including, but not limited to, liquid petroleum gas or liquid natural gas, but excluding substances prepackaged and sold in containers of five gallons or less. See Ohio Code 5735.01
  • Motor fuel dealer: means any person who satisfies any of the following:

    (a) The person imports from another state or foreign country or acquires motor fuel by any means into a terminal in this state;

    (b) The person imports motor fuel from another state or foreign country in bulk lot vehicles for subsequent sale and distribution in this state from bulk lot vehicles;

    (c) The person refines motor fuel in this state;

    (d) The person acquires motor fuel from a motor fuel dealer for subsequent sale and distribution by that person in this state from bulk lot vehicles;

    (e) The person possesses an unrevoked permissive motor fuel dealer's license. See Ohio Code 5735.01

  • Person: includes individuals, partnerships, firms, associations, corporations, receivers, trustees in bankruptcy, estates, joint-stock companies, joint ventures, the state and its political subdivisions, and any combination of persons of any form. See Ohio Code 5735.01
  • state: means the state of Ohio. See Ohio Code 1.59

(B) No person shall evade or attempt to evade in any manner a motor fuel tax imposed by this chapter. No person shall aid or abet any person to evade or attempt to evade in any manner a motor fuel tax imposed by this chapter. Each day, or part thereof, that a person evades or attempts to evade a motor fuel tax imposed by this chapter, or aids or abets any person to evade or attempt to evade a motor fuel tax imposed by this chapter, constitutes a separate offense for purposes of section 5735.99 of the Revised Code.

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