New York Consolidated Laws, Tax Law - TAX § 1812-d. Person not licensed as transporter

(a) Any person who, while not licensed as importing transporter pursuant to the provisions of article twelve-A of this chapter, transports motor fuel in the state which is being imported into the state for use, distribution, storage or sale in the state, shall be guilty of a misdemeanor.

(b) Any person who, while not licensed as an importing transporter pursuant to the provisions of article twelve-A of this chapter, off-loads motor fuel into a facility located within the state where such motor fuel is being imported into the state for use, distribution, storage or sale in the state, shall be guilty of a misdemeanor.  Provided, however, any person who, while not licensed as an importing transporter pursuant to the provisions of article twelve-A of this chapter, off-loads two thousand nine hundred gallons or more of motor fuel in a thirty day period into a facility located within the state where such motor fuel is being imported into the state for use, distribution, storage or sale in the state, shall be guilty of a class E felony.

(c) Any person who, while not licensed as an exporting transporter pursuant to the provisions of article twelve-A of this chapter, transports motor fuel in this state where such fuel is being exported from a point in this state to without the state, shall be guilty of a misdemeanor.