Relating to motor vehicle fuel.

Creates penalty for unbonded or unlicensed sale or distribution of use fuel. Increases penalty for late filing of motor vehicle fuel statement by dealer. Increases penalty for unlicensed use of fuel in motor vehicle. Imposes penalty for late filing of use fuel report by seller or user. Changes description of Indian jurisdictions excluded from exported fuel exemption from motor vehicle fuel license tax. Creates presumption of nonpayment of tax on exported motor vehicle fuel upon failure to produce proof of payment of tax or exemption. Advances sunset date of exemption for biodiesel blend fuel.