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Business Taxes Law Guide – Revision 2020
 

Diesel Fuel Tax Law

CHAPTER 11. VIOLATIONS.

Section 60706.1


60706.1. Additional fine. In addition to the fine or imprisonment, or both, each person convicted under Section 60706 shall pay, in the court's discretion, up to two dollars ($2) for each gallon of diesel fuel, or portion thereof, knowingly removed, entered, blended, or delivered into a fuel tank, or possessed, kept, stored, or retained for the purpose of removal or removed, or offered for removal, or entry, or entered, or for sale, or actually sold, or offered for sale, or for the purpose of use, or actually used, or for the purpose of delivery into a fuel tank, or actually delivered into a fuel tank, or offered for delivery into a fuel tank, in violation of Section 60706, as determined by the court. Proceeds of the assessed penalty shall be distributed to the treasurer of the county in which the action was brought. After reimbursing the prosecuting agency for its costs of prosecution, and after deducting the county's reasonable costs of administration, the remaining proceeds shall be distributed to the Motor Vehicle Fuel Account in the Transportation Tax Fund. Funds distributed pursuant to this section to the Motor Vehicle Fuel Account shall be available, upon appropriation by the Legislature, to pay administrative costs of the board to enforce this part.

History.—Added by Stats. 1994, Ch. 975, operative July 1, 1995. Stats. 1996, Ch. 124, in effect January 1, 1997, added "or offered for delivery into a fuel tank," before "in violation of" in the first sentence and substituted "the county's" for "its" after "and after deducting" in the last sentence.