Section 24-190. Criminal penalties; fines and imprisonment

(a) Any person
  who shall knowingly make  a  false  statement  or  who  shall  knowingly
  falsify  or allow to be falsified any certification, registration, form,
  signed statement, application or report required under the provisions of
  this code or regulation promulgated by the  commissioner  or  the  board
  shall  be guilty of a misdemeanor and, upon conviction thereof, shall be
  punished by a fine of not less than one hundred dollars, nor  more  than
  one  thousand  dollars, or by imprisonment not to exceed five months, or
  both.
    (b) Any person, other than a corporation, who violates  any  order  of
  the commissioner or the board or any provision of section 24-120, 24-122
  or 24-146 of this code or who illegally breaks a seal on equipment, upon
  conviction shall be punished for each offense by a fine of not less than
  fifty  dollars nor more than five hundred dollars or by imprisonment for
  not more than thirty days or by both.
    Any corporation which violates any order of the  commissioner  or  the
  board or any provision of section 24-120, 24-122 or 24-146 of this code,
  or  which illegally causes a seal to be broken, upon conviction shall be
  punished for each offense by a fine of not less than one hundred dollars
  nor more than two thousand dollars.
    Every day during which such violation occurs  constitutes  a  separate
  offense.
    (c)  The  failure of any shipper or recipient to keep on file the fuel
  information tickets as required by section 24-177 of this code shall  be
  deemed  a  separate  and  distinct violation as to each such ticket, and
  upon conviction thereof he or she shall be punished for each offense  by
  a fine of not less than fifty dollars nor more than one hundred dollars,
  or  by  imprisonment for not more than thirty days, or by both such fine
  and imprisonment.
    (d) Any shipment or delivery of fuel except in the manner provided for
  in this code shall be deemed a separate and  distinct  violation  as  to
  each  such  shipment or delivery and upon conviction thereof the shipper
  shall be punished for each offense by a fine  of  not  less  than  fifty
  dollars  nor  more  than two hundred dollars, or by imprisonment for not
  more than thirty days, or by both fine and imprisonment.
    (e) Any  shipper  or  recipient  of  fuel  who  shall  in  any  manner
  misrepresent any of the information required to be contained in the fuel
  information  ticket shall be guilty of a violation of this code and upon
  conviction thereof shall be punished by a fine  of  not  less  than  two
  hundred  dollars  nor more than five hundred dollars, or by imprisonment
  for not more than sixty days or by both such fine and imprisonment.
    (f) The failure of any person or corporation against  whom  an  action
  has  been brought to collect a civil penalty pursuant to subdivision (b)
  of section 24-188 of this code, who has been found liable by a court for
  such civil penalty and who does not pay such penalty after the  judgment
  of  such  becomes final, shall be deemed a wilful failure to pay a civil
  penalty.
    Any person, other than a corporation, convicted of a wilful failure to
  pay a civil penalty imposed by the board pursuant to section  24-178  of
  this code shall be punished by a fine of not less than double the amount
  of  the  civil  penalty  imposed by the board nor more than one thousand
  dollars or by imprisonment of not more than sixty days or, both.
    Any corporation convicted of a wilful failure to pay a  civil  penalty
  imposed  by  the  board pursuant to section 24-178 of this code shall be
  punished by a fine of not less than  double  the  amount  of  the  civil
  penalty imposed by the board nor more than two thousand dollars.
    (g)  Any  person  convicted of violating any of the provisions of this
  code or any regulation of the board not otherwise provided for  by  this

  section  shall  be punished by a fine of not less than fifty dollars nor
  more than five hundred dollars or by imprisonment  for  twenty  days  or
  both  for  the first offense, and by a fine of not less than one hundred
  dollars  nor  more  than one thousand dollars or by imprisonment for not
  more than thirty days or both for a second offense, and by a fine of not
  less than four hundred dollars nor more than five thousand dollars or by
  imprisonment for not more than four  months  or  both  for  a  third  or
  subsequent offense.
    (h)  Twenty-five  percent of any fine that is imposed pursuant to this
  section, may be paid to the person or persons giving  information  which
  shall lead to conviction.