9-A.__Violation.__The following penalties apply to violations of this section.

A.__A person who violates this section commits a Class E crime.

B.__Notwithstanding paragraph A, a person who violates this section by displaying or causing or permitting to be displayed a false decal or permit or a decal or permit issued to another person commits a Class D crime.

A person issued a summons for failure to display a valid fuel use identification decal pursuant to subsection 6 may not be issued an additional summons for the same vehicle within one business day.

A person convicted of violating this section is subject to a fine of at least $250, which may not be suspended.

10. Suspension. If a person fails to file a fuel tax report or to pay any taxes, interest, penalties or audit assessment as required pursuant to Title 36, chapter 457 or 459 or any rule adopted pursuant to this section, the Secretary of State shall suspend the person's fuel tax license, all fuel decals issued to the person and that person's privilege to operate as a motor carrier. In order to be reinstated, the person must file all delinquent tax returns and pay all assessments, interest and penalties. In addition, the person must pay a $35 reinstatement fee pursuant to section 2486, subsection 1.

11. Cooperation. The State Tax Assessor, the Department of Public Safety and the Secretary of State shall cooperate in the issuance of decals, licenses and permits, the processing of tax returns, enforcement of this section and to ensure that timely information is readily available to all enforcement personnel of the status of those in noncompliance with the fuel use tax laws, intrastate and interstate for-hire operating authority permit requirements and motor vehicle registration laws.

Subject to the provisions of Title 36, the State Tax Assessor may delegate to the Secretary of State responsibility for the processing of motor carrier fuel tax returns, motor carrier fuel tax collection and compliance with the administrative requirements of the International Fuel Tax Agreement.