Section 1812. Motor fuel taxes

--(a) Attempt to evade or defeat tax.--Any
  person who willfully attempts in any manner to evade or defeat  any  tax
  imposed  by  article  twelve-A  of  this  chapter or the payment thereof
  shall, in addition to other penalties provided by law, be  guilty  of  a
  class E felony.
    (b) Any person who willfully accepts an exempt transaction certificate
  (or  similar document which has been prescribed by the commissioner ) or
  interdistributor sale certificate with  respect  to  claiming  exemption
  from  the taxes imposed on Diesel motor fuel by article twelve-A of this
  chapter which he does not believe to be  true  and  correct  as  to  any
  material matter shall, in addition to any other penalty provided by law,
  be guilty of a misdemeanor.
    (c)  Any  owner of a filling station who shall willfully and knowingly
  have in his custody, possession or under his control any motor  fuel  or
  Diesel  motor  fuel on which (1) the taxes imposed by or pursuant to the
  authority of such article have not been assumed or paid by a distributor
  registered as such under such article or (2) the  taxes  imposed  by  or
  pursuant  to the authority of such article have not been included in the
  cost to him of such fuel where such taxes were  required  to  have  been
  passed  through  to  him  and  included in the cost to him of such fuel,
  shall in either case, be guilty of a class E  felony.  For  purposes  of
  this  subdivision,  such owner shall willfully and knowingly have in his
  custody, possession or under his control any motor fuel or Diesel  motor
  fuel  on which such taxes have not been assumed or paid by a distributor
  registered as such where such owner has  knowledge  of  the  requirement
  that such taxes be paid and where, to his knowledge, such taxes have not
  been  assumed  or paid by a registered distributor on such motor fuel or
  Diesel motor fuel. Such owner shall willfully and knowingly have in  his
  custody,  possession or under his control any motor fuel or Diesel motor
  fuel on which such taxes are required to have been passed through to him
  and have not been included in his cost where such owner has knowledge of
  the requirement that such taxes be  passed  through  and  where  to  his
  knowledge such taxes have not been so included.
    (d)  Any  willful  act  or  omission,  other  than  those described in
  subdivision (a), (b), or (c)  of  this  section,  by  any  person  which
  constitutes  a  violation  of  any provision of article twelve-A of this
  chapter shall constitute a misdemeanor.
    (e) The provisions of this section shall apply for purposes of the tax
  imposed pursuant to the authority of section two  hundred  eighty-four-b
  of this chapter.
    (f)  Any person who willfully makes a manifest required by section two
  hundred eighty-six-b of this chapter which he does  not  believe  to  be
  true  and  correct as to every material matter or who willfully produces
  any manifest for  inspection  as  required  under  section  two  hundred
  eighty-six-b  of  this  chapter which is known to be fraudulent or to be
  false as to any material matter shall be guilty of a class E felony.