West Virginia Code 11-14C-36 – Improper sale or use of untaxed motor fuel; civil penalty
(a) Any person who commits any of the following violations is subject to the civil penalty specified in subsection (b) of this section:
Terms Used In West Virginia Code 11-14C-36
- Aircraft: includes any airplane or helicopter. See West Virginia Code 11-14C-2
- Diesel fuel: means a liquid that is advertised as, offered for sale as, sold for use as, suitable for use as or used as a motor fuel in a diesel-powered highway vehicle or watercraft. See West Virginia Code 11-14C-2
- Dyed diesel fuel: means diesel fuel that meets the dyeing and marking requirements of section 4082, Title 26, United States Code, regardless of how the diesel fuel was dyed. See West Virginia Code 11-14C-2
- Fuel: means motor fuel. See West Virginia Code 11-14C-2
- Gallon: means a unit of liquid measure as customarily used in the United States containing 231 cubic inches by volume and expresses the volume at 60 degrees Fahrenheit. See West Virginia Code 11-14C-2
- Highway: means every way or place of whatever nature open to the use of the public for purposes of vehicular travel in this state including the streets and alleys in towns and cities. See West Virginia Code 11-14C-2
- Highway vehicle: means any self-propelled vehicle, trailer or semitrailer that is designed or used for transporting persons or property over the public highway and includes all vehicles subject to registration under article three, chapter . See West Virginia Code 11-14C-2
- Motor fuel: means gasoline, blended fuel, aviation fuel, any special fuel and alternative fuel. See West Virginia Code 11-14C-2
- Person: means an individual, firm, cooperative, association, corporation, limited liability corporation, estate, guardian, executor, administrator, trust, business trust, syndicate, partnership, limited partnership, copartnership, organization, limited liability partnership, joint venture, receiver and trustee in bankruptcy. See West Virginia Code 11-14C-2
- this article: means article fourteen-c, chapter . See West Virginia Code 11-14C-2
- Use: means the actual consumption or receipt of motor fuel by a person into a motor vehicle, aircraft or watercraft. See West Virginia Code 11-14C-2
- Watercraft: means any vehicle used on waterways. See West Virginia Code 11-14C-2
(1) Sells or stores any dyed diesel fuel for use in a highway vehicle that is licensed or required to be licensed as such, unless that use is allowed under the authority of 26 U.S.C. § 4082;
(2) Willfully alters or attempts to alter the strength or composition of any dye or marker in any dyed diesel fuel;
(3) Uses dyed diesel fuel in a highway vehicle unless that use is allowed under the authority of 26 U.S.C. § 4082;
(4) Acquires, sells or stores any motor fuel for use in a watercraft, aircraft, or highway vehicle that is licensed or required to be licensed unless the tax levied by section five of this article has been paid; or
(5) Uses any motor fuel in a watercraft, aircraft, or highway vehicle that is licensed or required to be licensed unless the tax levied by section five of this article has been paid.
(b) The amount of the civil penalty for the first two violations of this section in a calendar year, as described in subsection (a) of this section, is $10 per gallon of motor fuel based upon the maximum capacity of the motor fuel storage tank, container or storage tank of the highway vehicle, watercraft or aircraft in which the motor fuel is found or $1,000, whichever is greater: Provided, That for each subsequent violation in the same calendar year, the penalty is $15 per gallon based upon the maximum capacity of the motor fuel storage tank, container or storage tank of the highway vehicle, watercraft or aircraft in which the motor fuel is found or $2,000, whichever is greater.
(c) Each violation is subject to a separate civil penalty.
(d) Civil penalties prescribed under this section shall be assessed, collected and paid in the same manner as the motor fuel tax.