A. Unlawful Acts; Penalties: It is unlawful for any person:
1. To refuse or neglect to make any statement, report or return required by the provisions of this Chapter;
2. Knowingly to make, or aid or assist any other person in making, a false statement in a report to the Nevada Tax Commission or in connection with an application for refund of any tax;
3. Knowingly to collect or attempt to collect or cause to be repaid to him or to any person, either directly or indirectly, any refund of any tax without being entitled to the same;
4. To engage in business in this State as a dealer or to act as a carrier of motor vehicle fuel or special fuel or other inflammable or combustible liquids without being the holder of an uncancelled license authorizing him to engage in such business or to act in such capacity; or
5. To sell any motor vehicle fuel upon which the tax imposed by this Chapter shall not be paid, purchased by or consigned to him by any person other than a duly licensed dealer; or
6. To act as an agent to sell any motor vehicle fuel, obtained in any manner, upon which the tax imposed by this Chapter shall not be paid.
B. Separate Offenses: Each day or part thereof during which any person shall engage in business as a dealer without being the holder of an uncancelled license shall constitute a separate offense within the meaning of this Section.
C. Misdemeanor: Any person violating any of the provisions of this Chapter for which no specific penalty is provided is guilty of a misdemeanor.
D. Costs Of Prosecution: The Nevada Tax Commission is authorized to have paid out of the State Highway Fund all expenses incurred in the prosecution before any court of this State of any person charged with the violation of any of the provisions of this Chapter. (Ord. 148, 1996: Ord. 60 Art. X, 1976)