Sec. 123. (1) A person shall not with intent to evade tax alter or attempt to alter the strength or composition of any dye or marker in any dyed diesel fuel. (2) A person shall not with intent to evade tax possess, sell, or purchase dye removal equipment. (3) A person who violates this section is guilty of a felony punishable by a fine of not more than $50,000.00 or imprisonment for not more than 5 years, or both.