Section 28-5736 - Bond requirementA. The director may require an interstate user or applicant to post a surety or cash bond if one or more of the following apply:1. The interstate user fails to file tax reports timely or to remit taxes timely.2. The director determines that the interests of this state or member jurisdictions are in jeopardy.3. The applicant is not based in a jurisdiction that is a member of the international fuel tax agreement.4. The applicant does not have a good standing status from another member jurisdiction as a result of a previous license.5. The applicant does not have history as a motor carrier in this state or any other member jurisdiction.B. If required, the surety or cash bond:1. Shall indicate that the interstate user is the principal obligor and the state is the obligee.2. Shall be conditioned on the interstate user faithfully complying with this article and the prompt filing of true reports and payment by the interstate user of all use fuel taxes and fees due or accrued under this article, together with all penalties and interest on the taxes and fees.3. Shall be in an amount that is prescribed by the director and that does not exceed one hundred thousand dollars.