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August 5, 2014: Alvie Paul Sisk, 37, of San Angelo, was sentenced to 6 years in prison after pleading guilty to a second-degree felony motor fuel tax violation. According to court documents, Sisk transported motor fuel without shipping documents required by law. Sisk will serve the sentence in the Institutional Division of the Texas Department of Criminal Justice and is ordered to pay $896 in restitution as part of the disposition. The case, filed as cause number A-14-0014-SA, was prosecuted in Tom Green County.

Criminal Investigations 
		Division - Protecting Your Taxpayer Dollars

Motor Fuels Tax Investigations

trucker filling gas 
		station with fuel from tanker Motor fuel taxes are set by the Legislature and collected by the Comptroller of Public Accounts. Crimes and penalties related to the motor fuels tax are described in Tax Code Chapter 162, Subchapter E. These crimes range from misdemeanors to second-degree felonies, the punishment range for which is 2 to 20 years in prison.

Tax Code §162.403 lists 39 criminal offenses relating to motor fuels. Felony conduct under §162.403 includes:

  • selling or delivering dyed diesel fuel (fuel which is untaxed because it is not intended for use on public highways) for the operation of a motor vehicle on a public highway (a third-degree felony);
  • blending fuel to expand its volume and thus evade motor fuels taxes (a second-degree felony);
  • failing to remit any motor fuel tax funds collected. (a second-degree felony);
  • destroying required books and records (a third-degree felony); and
  • making false entries in required books and records (a third-degree felony).

View the full text of state laws pertaining to motor fuels tax crimes

View a spotlight on Dyed Diesel Crime

Other Consequences in Addition to Criminal Punishment

The Comptroller's office may cancel or refuse to issue or reissue a Chapter 162 license to any applicant who has violated or failed to comply with a provision of this chapter or a rule issued by the Comptroller (see Tax Code §162.005). In some cases, this can occur without prior notice (see Tax Code §162.006).

Motor Fuels Tax Prosecutions

Motor fuels offenses can be prosecuted in the county in which they occur or in Travis County (see Tax Code §162.407). Local prosecutors prosecute motor fuels misdemeanors in the county in which they occurred.

Motor Fuels Tax Crime: How It Hurts Texas

Motor fuels tax provides the fourth-largest source of state tax revenue. In fiscal 2013, Texas motor fuels tax collections totaled $3.2 billion. This revenue is then allocated to:

  • public education
  • highways
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