Minnesota Statutes

Minn. Stat. § 297B.10 (2026)

Penalties

✓ current as of May 2026

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(a) Any person, including persons other than the purchaser, who attempts to defeat or evade the tax imposed under this chapter in any manner, is guilty of a gross misdemeanor unless the tax involved exceeds $300, in which event the person is guilty of a felony. The term "person" as used in this section includes any officer or employee of a corporation or a member or employee of a partnership who as an officer, member, or employee is under a duty to perform the act with respect to which the violation occurs. Notwithstanding the provisions of section 628.26 or any other provision of the criminal laws of this state, an indictment may be found and filed, or a complaint filed, upon any criminal offense specified in this section, in the proper court within six years after the commission of the offense.

(b) Any person who collects the tax imposed under this chapter from a purchaser and willfully fails to remit the tax is guilty of a felony.

(c) Any person who violates any of the provisions of this chapter, unless the violation be of the type referred to in paragraph (a) or (b), is guilty of a misdemeanor.

(d) When two or more offenses in paragraph (a) or (b) are committed by the same person within six months, the offenses may be aggregated; further, if the offenses are committed in more than one county, the accused may be prosecuted for all the offenses aggregated under this clause in any county in which one of the offenses was committed.

Notes of Decisions

Cited in 2 cases, 2004–2006 · leading case: In Re Disciplinary Action Against Peterson, 718 N.W.2d 849 (Minn. 2006).

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In Re Disciplinary Action Against Peterson, 718 N.W.2d 849 (Minn. 2006). · cites it 6× “On January 10, 2005, Peterson was convicted of violating Minn.Stat. § 297B.10(a) (2004) (evasion of sales tax on motor vehicles) in connection with his purchase of the Acura from Johnson.”

State v. Enyeart, 676 N.W.2d 311 (Minn. Ct. App. 2004). · cites it 2× “1(a) (2002); and two counts of failure to pay motor-vehicle taxes in violation of Minn.Stat. § 297B.10(a) (2002). The court denied Enyeart’s motion to dismiss the charges on grounds of vagueness, reasoning that the statutes under which Enyeart was charged were not…”

— Minn. Stat. § 297B.10(a) — 2 cases

In Re Disciplinary Action Against Peterson, 718 N.W.2d 849 (Minn. 2006). “On January 10, 2005, Peterson was convicted of violating Minn.Stat. § 297B.10(a) (2004) (evasion of sales tax on motor vehicles) in connection with his purchase of the Acura from Johnson.”

State v. Enyeart, 676 N.W.2d 311 (Minn. Ct. App. 2004). “1(a) (2002); and two counts of failure to pay motor-vehicle taxes in violation of Minn.Stat. § 297B.10(a) (2002). The court denied Enyeart’s motion to dismiss the charges on grounds of vagueness, reasoning that the statutes under which Enyeart was charged were not…”

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