Section 28-5647 - Dyed diesel; prohibited acts; joint and several liabilityA. Except as provided in section 28-5649, a person shall not sell or hold for sale dyed diesel fuel for any use that the person knows or has reason to know is not a nontaxable use of the fuel.B. A person shall not use or hold for use any dyed diesel fuel for a use other than a nontaxable use if the person knew or had reason to know that the fuel was so dyed.C. A person shall not wilfully, with intent to evade tax, alter or attempt to alter the strength or composition of any dye or marker in any dyed diesel fuel.D. A business entity and each officer, employee or agent of the entity who wilfully participates in any act in violation of this section are jointly and severally liable with the entity as follows:1. For a penalty of one thousand dollars for each occurrence or ten dollars per gallon of dyed diesel involved, whichever is more.2. For multiple offenses, the amount prescribed in paragraph 1 shall be multiplied by the number of occurrences.