A. A terminal operator is jointly and severally liable for the motor vehicle fuel or use fuel tax imposed pursuant to this article or the aviation fuel tax imposed pursuant to section 28-8344 if both of the following apply:

1. 1. The position holder with respect to the motor vehicle, use or aviation fuel is a person other than the terminal operator.
2. 2. The terminal operator does not meet the conditions prescribed in subsection B of this section.

B. The terminal operator is not liable for the motor vehicle fuel or use fuel tax imposed pursuant to this article or the aviation fuel tax imposed pursuant to section 28-8344 if at the time of removal both of the following apply:

1. 1. The terminal operator has an unexpired notification certificate from the position holder as required by the United States internal revenue service.
2. 2. The terminal operator has no reason to believe that any information in the certificate is false.