Section 27-55-525 - Person not bounded as distributor of special fuel subject to provisions that apply to bonded distributors

Every person, other than a bonded distributor of special fuel, who shall purchase, or otherwise acquire special fuel within this state on which the tax has not been paid or covered by a bond of a distributor of special fuel, or otherwise exempt, shall be subject with respect to such special fuel, to all the provisions that apply to a bonded distributor of special fuel and shall be further subject to the additional penalties hereinafter provided. Laws, 1999, ch. 461, § 13, eff. 7/1/1999.