Motor Fuel Tax Evader Sentenced to 20 Years in Prison

Calvin Russell Laird, 50, of Lawn, was sentenced to twenty years in prison on July 6th, 2012 for motor fuel tax fraud. It is the maximum sentence allowed by law for Evading Motor Fuel Tax, a second-degree felony that is the highest criminal charge in Chapter 162 of the Tax Code.

Laird was accused by indictment of intentionally and knowingly evading and attempting to evade motor fuel tax by delivering dyed diesel into the fuel tank of a motor vehicle for use upon a public highway. The case was prosecuted by the Taylor County District Attorney’s Office and was a part of a multi-case plea bargain involving separate, unrelated offenses alleged to have been committed in Taylor County. The sentences run concurrently, and Laird’s motor fuel sentence was the highest sentence imposed.

"The opportunities for dyed diesel crime have increased over the last several years, due to increased industrial activity in West Texas," stated Sgt. Dickie Hass, a peace officer with the Comptroller’s Criminal Investigation Division. "As access increases, so do the opportunities for improper use.

"In order to deter improper use and protect the state’s tax revenue, the Tax Code allows dyed diesel offenses to be prosecuted per act regardless of value, rather than by value, the way property crimes such as Theft are defined," explained Hass. "The result is that a felony conviction can be based, depending on the facts, on actions relating to one tank of fuel."

"This case is a warning to those considering diverting a tank or two of dyed diesel fuel into their vehicles for use on a public highway, which is prohibited by law," said CID Chief Martin D. Cano, Jr. "Prison time is a possibility in these cases. Any time, much less 20 years, is a lot of time to think about a couple of dollars saved. It’s just not worth it."