Offenses; penalties and interest.

(1) If any motor carrier licensed under this chapter fails to file a return or pay any tax liability under this chapter within the time required, the department may impose a delinquency penalty of $50 or 10 percent of the delinquent taxes due, whichever is greater, if the failure is for not more than 30 days, with an additional 10 percent penalty for each additional 30 days, or fraction thereof, during the time which the failure continues, not to exceed a total penalty of 100 percent in the aggregate. However, the penalty may not be less than $50.

(2) In addition to any other penalties, any delinquent tax shall bear interest in accordance with the International Fuel Tax Agreement.

(3) Any person who:

(a) Willfully refuses or neglects to make any statement, report, or return required by this chapter;

(b) Knowingly makes, or assists any other person in making, a false statement in a return or report in connection with an application for licensure under this chapter or in connection with an audit;

(c) Counterfeits, alters, manufactures, or sells fuel tax licenses, fuel tax decals, or temporary fuel-use permits without first having obtained the department’s permission in writing; or

(d) Violates any provision of this chapter, a penalty for which is not otherwise provided,

commits a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084. In addition, the department may revoke or suspend the licensure and registration privileges under ss. 207.004 and 320.02, respectively, of the violator. Each day or part thereof during which a person operates or causes to be operated a qualified motor vehicle without being the holder of fuel tax decals or having a valid temporary fuel-use permit as required by this chapter constitutes a separate offense within the meaning of this section. In addition to the penalty imposed by this section, the defendant is required to pay all taxes, interest, and penalties due to this state.