28-5707. Violation; classification
A. Unless another classification is prescribed in this article, a person is guilty of a class 2 misdemeanor who:
1. Refuses to make a report required by this article.
2. Knowingly makes a false statement in a report or in connection with a claim for refund filed under this article.
3. Knowingly collects, attempts to collect or causes to be repaid to the person or to another person a refund of any amount paid to the state under this article without being entitled to the refund.
4. Uses fuel on a highway in violation of this article.
5. Otherwise violates this article.
B. Each day or part of a day during which a person uses fuel on a highway in violation of this article is a separate offense.
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