(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 or her custody, possession or under his or her control any motor fuel or Diesel motor fuel (1) on which 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, (2) on which the taxes imposed by or pursuant to the authority of such article have not been included in the cost to him or her of such fuel where such taxes were required to have been passed through to him or her and included in the cost to him or her of such fuel, or (3) which is dyed diesel motor fuel as defined by subdivision eighteen-a of section two hundred eighty-two of this chapter (except for water-white kerosene), shall be guilty of a class E felony. For purposes of this subdivision, such owner shall willfully and knowingly have in his or her custody, possession or under his or her 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 or her 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 or her custody, possession or under his or her control any motor fuel or Diesel motor fuel on which such taxes are required to have been passed through to him or her and have not been included in his or her 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. Such owner shall willfully and knowingly have in his or her custody, possession or under his or her control any dyed diesel motor fuel (except water-white kerosene) where such owner has knowledge of the requirement that dyed diesel motor fuel (except water-white kerosene) may not be in his or her custody, possession or under his or her control.

(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) 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.