28-5624. Transportation of fuel by motor vehicle; documentation; violation; penalties
A. An operator of a motor vehicle transporting motor fuel on a highway in this state shall carry documentation to accompany the shipment at all times while the shipment is being transported on the highways in this state. The director may inspect the documentation at any time.
B. The documentation shall include:
1. The date of shipment of the fuel.
2. The quantity and particular description of the fuel.
3. The names of the consignor and consignee.
4. The destination state of the fuel shipment.
5. Other information as the director requires.
C. An operator of a motor vehicle transporting motor fuel in this state who fails to carry documentation at the time and in the manner required pursuant to subsection A of this section shall pay to the director a penalty of one hundred dollars for each shipment not accompanied by the required documentation in addition to payment of the tax required by section 28-5606 or the tax prescribed in section 28-8344. An operator of a motor vehicle transporting motor fuel may apply for abatement of the penalty pursuant to section 28-5934.
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