(b) An importer who does not obtain an import confirmation number when required by this section is subject to the following civil penalty.
(1) For the first violation, the amount is five thousand dollars.
(2) For each subsequent violation the amount is ten thousand dollars.
(c) The civil penalty is payable by the person in whose name the transport vehicle is registered.
(d) Civil penalties prescribed under this section are assessed, collected and paid in the same manner as the motor fuel excise tax imposed by this article.
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