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296A.23
Statute ID:
10640
Criminal penalties.
In Effect
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Function Details
History
Text
Details are only available for Penalty and Charging Statutes.
Statute Number:
296A.23
Enactment Date:
Jan 1, 1859
Effective Date:
Jan 1, 1859
Expiration Date:
Repealed?:
No
Summary Text:
Criminal penalties.
Statute ID:
10640
Created:
Oct 19, 2006 by mnjis.legal.analyst@state.mn.us
Updated:
Oct 19, 2006 by mnjis.legal.analyst@state.mn.us
Last Update Action:
System
Legal Analyst Comment:
Summary Text:
Criminal penalties.
Link to MN Statute Text:
https://www.revisor.leg.state.mn.us/stats/296A/23.html
Legislative Session:
0 - NA
Session Law Text?:
No
Statute text last updated on:
Dec 9, 2025
Subdivision 1. A person who knowingly provides false information, including, but not limited to, false odometer readings, or who knowingly makes a false statement in a report, record, claim, or sales ticket required by this chapter, is guilty of a gross misdemeanor. Subd. 2. A person who willfully attempts in any manner to evade or defeat any tax imposed by this chapter, including, but not limited to, making and subscribing any false statement in any report, record, claim, or sales ticket required by this chapter; or making a false claim for a refund under section 296A.16, subdivision 2, is guilty of a felony. Subd. 3. A person who operates, or causes to be operated, a licensed motor vehicle on the public highways of this state on special fuel on which the excise tax provided by this chapter has not been paid, or the liability assumed by another person licensed under this chapter, is guilty of a misdemeanor. Subd. 4. A person who uses gasoline, which has been delivered into an on-farm bulk storage tank, and on which no tax has been paid as provided in section 296A.15, subdivision 5, and who uses this gasoline for propelling a motor vehicle on the public highways of this state is guilty of a misdemeanor. Subd. 5. An officer or employee of the state of Minnesota charged with the enforcement of a provision of this chapter who is employed by or who engages in business as a distributor or dealer in petroleum products is guilty of a misdemeanor. Subd. 6. A person other than the commissioner who is authorized to collect excise taxes on behalf of the state of Minnesota, establishes a fiduciary relationship, and whoever violates that relationship is guilty of a violation of this chapter, and of section 609.54, and may be punished accordingly. Subd. 7. A minimum fine of $200 shall be imposed on a person who fails to obtain a license or trip permit required under section 168D.05 or 168D.12. Subd. 9. Any violation of this chapter, unless otherwise specified, is a gross misdemeanor.
