1. A. Any person who commits any of the following acts shall be guilty of a Class 1 misdemeanor:

   1. 1. Failing to obtain a license required by this chapter;
   2. 2. Failing to file a return required by this chapter;
   3. 3. Failing to pay a tax when due under this chapter;
   4. 4. Failing to pay a tax collected on behalf of a destination state to that state when it is due;
   5. 5. Making a false statement in an application, return, ticket, invoice, statement, or any other document required under this chapter;
   6. 6. Making a false statement in an application for a refund;
   7. 7. Failing to keep records as required under this chapter;
   8. 8. Refusing to allow the Commissioner or a representative of the Commissioner to examine the person's books and records concerning fuel;
   9. 9. Failing to make a required disclosure of the correct amount of fuel sold or used in the Commonwealth;
   10. 10. Failing to file a replacement or additional bond or certificate of deposit as required under this chapter;
   11. 11. Failing to show or give a shipping document as required under this chapter;
   12. 12. Refusing to allow a licensed distributor, licensed exporter, or licensed importer to defer payment of tax to the supplier, as required by § 58.1-2231;
   13. 13. Refusing to allow a bulk user of alternative fuel or a retailer of alternative fuel who has posted a bond in accordance with § 58.1-2246 to defer payment of tax to the provider of alternative fuel, as required by § 58.1-2252;
   14. 14. Refusing to allow a licensed distributor or a licensed importer to take a deduction or discount allowed by § 58.1-2233 when remitting the tax to the supplier, or to allow a licensed retailer of alternative fuel to take a deduction or discount allowed by § 58.1-2254 when remitting the tax to the provider of alternative fuel;
   15. 15. Using, delivering, or selling any aviation fuel for use or intended for use in highway vehicles or watercraft;
   16. 16. Violating the provisions of § 58.1-2278;
   17. 17. Interfering with or refusing to permit seizures authorized under § 58.1-2274; or
   18. 18. Delivering fuel from a transport truck or tank wagon to the fuel tank of a highway vehicle, except in an emergency.

2. B. A person who knowingly commits any of the following acts shall be guilty of a Class 1 misdemeanor:

   1. 1. Dispenses any fuel on which tax levied pursuant to this chapter has not been paid into the supply tank of a highway vehicle, watercraft, or aircraft; or
   2. 2. Allows any fuel on which tax levied pursuant to this chapter has not been paid to be dispensed into the supply tank of a highway vehicle, watercraft, or aircraft.

2000, cc. 729, 758; 2006, c. 594.