RSA 260:55. Penalties.

I. (a) The term "person," as used in this section, shall include, but not be limited to, a natural person, a corporation, a limited liability company, a partnership, a professional association, an officer or employee of a corporation, a member, officer, or employee of a partnership, or a trustee, member, or employee of a trust who as such trustee, member, or employee is under a duty either to perform or to refrain from performing the act with respect to which the violation occurs. This section shall apply to persons acting in any fiduciary capacity. (b) The term "wilfully," as used in this section, shall have the same meaning as provided in RSA 626:2, IV. II. With respect to any road toll, penalty, or interest imposed by this subdivision, no person shall: (a) Wilfully attempt in any manner to evade any tax or the payment thereof. (b) Wilfully fail to collect, truthfully account for, and pay over any road toll, penalty, or interest which such person is required to collect, account for, and pay over to the department. (c) Wilfully fail to make a return, report, or declaration, to keep records, or to supply any information, which such person is required to do under this subdivision or under rules adopted under authority of this subdivision, to make such return, report, or declaration, to keep such records, or to supply such information, at the time or times required by statute or rules. (d) Make and submit to the department any return, report, statement, or other document, that is incomplete due to wilful omissions. (e) Wilfully make and submit to the department any return, report, statement, or other document that he or she does not believe to be true and correct as to every material matter. (f) Aid or assist in, or procure, counsel, or advise the preparation of or presentation under, or in connection with any matter arising with respect to the road tolls imposed under this subdivision, a return, affidavit, claim, or other document, which the person knows is fraudulent or false as to any material matter, whether or not such falsity or fraud is with the knowledge and consent of the person authorized or required to present such return, affidavit, claim, or document. (g) Wilfully simulate, or falsely or fraudulently execute or sign, any bond, license, permit, or other document required by the department with respect to motor fuel laws, or by any rule adopted relative to such laws, or wilfully procure such documents to be falsely or fraudulently executed or advise, aid in, or connive at such execution. (h) Wilfully remove, deposit, or conceal, or direct the removing, depositing, or concealing of any goods, chattels, or commodities for, or in respect to, any road toll which is or is to be imposed, or any property upon which levy is authorized by law, with intent to evade the assessment or collection of any road toll, penalty, or interest. (i) Wilfully deliver or disclose to the department any list, return, account, statement, declaration, or other document, known by him or her to be fraudulent or to be false as to any material matter. (j) Wilfully corrupt or by force or threat of force, including any threatening letter or communication, endeavor to obstruct or impede an officer or employee of the state acting in an official capacity under this subdivision, or in any other way corrupt or by force or threats of force, including any threatening letter or communication, obstruct or impede, or endeavor to obstruct or impede, the due administration of any tax administered by the department. The term "threats of force," as used in this subparagraph, means threats of bodily harm to the officer or employee of the department or to a member of his or her family. (k) Wilfully accepts delivery of motor fuel upon which the road tolls have not been paid, unless such motor fuel is exempt under the law from the payment of road tolls. III. (a) Any natural person who violates subparagraph II(a), (b), (e), (f), or (j) shall be guilty of a class B felony and shall be fined as provided in paragraph IV and subject to the penalties provided in RSA 651:2. Any other person who violates subparagraph II(a), (b), (e), (f), or (j) shall be guilty of a felony and shall be fined as provided in paragraph IV and subject to the penalties provided in RSA 651:2. (b) Any natural person who violates subparagraph II(c), (d), (g), (h), (i), or (k) shall be guilty of a misdemeanor and shall be fined as provided in paragraph IV and subject to the penalties provided in RSA 651:2. Any other person who violates subparagraph II(c), (d), (g), (h), (i), or (k) shall be guilty of a misdemeanor and shall be fined as provided in paragraph IV and subject to the penalties provided in RSA 651:2. IV. In addition to any penalties provided in RSA 651:2, any person convicted under this section shall be subject to a criminal penalty of at least 10 percent, but not more than 30 percent, of the outstanding road toll. V. The motor fuel licenses issued to any distributor by the department shall be revoked upon the conviction of the distributor of any crime under this section. Such convicted distributors shall be ineligible to renew or obtain any motor fuel license issued by the department for a period of at least 5 years from the date of conviction. Source: Source. 1943, 65:1. RSA 265:24. 1967, 426:7. 1973, 528:149. 1981, 146:1. 2004, 194:10, eff. July 1, 2004.