§ 1812-g. Person not registered as a wholesaler of motor fuel. Any\nperson who, while not registered as a wholesaler of motor fuel pursuant\nto the provisions of article twelve-A of this chapter, makes a sale of\nmotor fuel in this state other than a retail sale not in bulk, shall be\nguilty of a class E felony.\n
Person not registered as a wholesaler of motor fuel
N.Y. Tax Law § 1812-G, under Other Taxes.
N.Y. Tax Law § 1812-G