A. No terminal operator shall imprint, and no supplier shall knowingly permit a terminal operator to imprint on behalf of the supplier, any statement on a shipping paper relating to motor fuel to be delivered to this state or to a state having substantially the same shipping paper legending requirements with respect to:
1. Any responsibility of the supplier or liability for payment of the tax imposed by this act; or
2. The tax-paid or tax-collected status of any motor fuel unless the supplier or representative of the supplier shall have first provided the terminal operator with a representation or direction to make the statement on behalf of the supplier.
B. Any terminal operator who shall knowingly imprint any statement in violation of this section shall be jointly and severally liable for all the taxes levied by this act which are not collected by this state as a result of such actions.
C. Any supplier who knowingly violates this section shall be jointly and severally liable with the terminal operator.
Added by Laws 1996, c. 345, § 54, eff. Oct. 1, 1996.
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