Laws, Regulations & Annotations Search Business Taxes Law Guide – Revision 2019 BTLG Table of Contents > Use Fuel Tax Law > Chapter 9 Use Fuel Tax Law CHAPTER 9. VIOLATIONS. (View entire chapter) 9351. Violations; misdemeanor. 9352. Failure to file return; penalty. 9353. False or fraudulent return; penalty. 9354. Other violations. 9354.5. Felony offense. 9355. Limitation period.