It shall be unlawful for any person to sell or use motor fuel upon which the road toll imposed and collected under this subdivision has not been paid, unless the person is the holder of a valid license to engage in business as a distributor of motor fuels. To procure a motor fuel distributor license, an application, signed subject to prosecution for unsworn falsification and accompanied by a bond, shall be filed with the department in such form as the commissioner may prescribe. Once approved, the department shall issue a license certificate valid only for the distributor in whose name issued. The license shall be unassignable and shall remain in full force and effect from the date of issuance through June 30 unless cancelled, suspended, or revoked. The license shall be renewable upon completion of an annual application renewal form, provided that the distributor is in good standing with the division. Renewals are effective July 1 through June 30. The department shall make available to each distributor, monthly, a list of current licenses issued under this section.
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