(A) No person may export motor fuel subject to the user fee from this State unless that person has obtained an exporter's license or a supplier's license or has paid the applicable destination state motor fuel user fee to the supplier and can demonstrate proof of exporting in the form of a destination state bill of lading. (B) A person who negligently violates this section is subject to a five hundred dollar civil penalty for each violation. (C) A person who knowingly violates or knowingly aids and abets another to violate this section is guilty of a misdemeanor and, upon conviction, must be fined not more than ten thousand dollars or imprisoned not more than three years, or both. (D) An end user who exports fuel in a vehicle fuel supply tank incident to interstate transportation is exempt from this section.
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