(1) No person shall operate a motor vehicle upon any highway of the state using diesel fuel dyed to show that no taxes have been collected on the fuel.
(2) (a) Any person who violates subsection (1) of this section commits a class B traffic infraction.
Any person who commits a second violation of subsection (1) of this section within atwelve-month period shall be subject to an increased penalty pursuant to section 42-4-1701 (4)(a)(I)(N).
Any person who commits a third or subsequent violation of subsection (1) of thissection within a twelve-month period shall be subject to an increased penalty pursuant to section 42-4-1701 (4)(a)(I)(N).
(3) Any person violating any provision of this section shall be subject to audit by the department regarding payment of motor fuel tax.
Source: L. 99: Entire section added, p. 665, § 2, effective May 18.