This law makes it illegal for anyone to obtain diesel fuel in California claiming it's for export but then failing to actually export it. You can't divert diesel fuel that's supposed to be in transit across state or national borders. Additionally, if you bring diesel fuel back into California and use or sell it without following the proper rules and letting the original supplier know, that's illegal too. Violating these rules is a misdemeanor, and each illegal shipment is considered a separate offense, with defined units like vessel, truck, or drum.

This California law makes it illegal for suppliers or anyone else to work together to hold back diesel fuel from being exported, redirect it from transport out of the state, or bring it back into the state to dodge taxes. Each illegal shipment is considered a separate crime, where a shipment can be anything from a truckload to a single can. If someone breaks this law, they're committing a misdemeanor, which means being charged with a less serious crime, with penalties described in another section.

If you bring diesel fuel from outside California and use it to power a qualified motor vehicle both in and out of the state or the U.S., you could be charged with a misdemeanor. However, if you're an interstate user with a valid diesel fuel tax license or a diesel fuel trip permit, you're exempt from this penalty.

If someone files a refund claim that's false or fraudulent, they're committing a misdemeanor and will face penalties as described in another section of the law.

This law states that if someone is required to file a report or return, and they intentionally make it false or fraudulent to avoid paying the correct amount due, they are guilty of a misdemeanor. This also applies to anyone who helps or advises in creating a document that is false or fraudulent, even if the person submitting it doesn't know about the dishonesty. Violations are punishable as outlined in another section, 60706.

If someone breaks the rules in this section, it's considered a misdemeanor, unless stated otherwise. The punishment can be a fine between $1,000 and $5,000, up to six months in county jail, or both, depending on what the court decides.

If someone is convicted of illegally dealing with diesel fuel under Section 60706, they may have to pay up to $2 per gallon of fuel involved in the violation, along with any fines or prison time. The court decides the exact penalty.

The money collected goes to the county's treasurer where the case was tried. First, it's used to cover the costs of the prosecution and county administration. Any leftover money is sent to the Motor Vehicle Fuel Account in the Transportation Tax Fund, which is used for administrative costs related to enforcing these laws.

This California law states that if someone intentionally tries to avoid paying taxes of $25,000 or more over any 12-month period, they are committing a felony. If found guilty, they could face a fine between $5,000 and $20,000, prison time of 16 months to three years, or both, depending on what the court decides.

If someone is convicted of certain illegal activities involving diesel fuel, they may be required to pay an extra penalty of up to $2 for each gallon involved, as decided by the court. This is in addition to any fines or jail time they might face. The money collected from this penalty first pays back the prosecuting costs and county administration fees. What’s left goes to the Motor Vehicle Fuel Account to help cover the administrative costs of enforcing fuel regulations.

This law states that if someone breaks a penal rule related to this part, legal action must start within three years after the offense happens or within two years after the violation is found out, whichever comes later.

This law says that if someone owes restitution or amounts imposed for criminal offenses to the board, the board can collect these amounts just like collecting unpaid diesel fuel taxes, including using court orders to garnish wages.

The restitution becomes final and payable when noted in the board's records. The rules for collecting these amounts are the same as if the diesel fuel tax collection rules were written into this law, unless there's a conflict.

Refunds or credits won’t be given for these payments, and interest can be added from when the amount is recorded. There’s no time limit for collecting these amounts, and any unpaid amounts can be collected through a state tax lien recorded at any time until everything, including interest, is paid off.

This rule has been in effect since January 1, 2012, for any amounts due to the board before or after this date.