I question the constitutionality of the infraction. If he doesn't buy gas or diesel how was he supposed to pay the taxes? They're taxes on fuel, not miles driven; otherwise we'd all be getting hit up for not buying 'enough' fuel. Better stop filling in your gaslogs: Big Brother is watching! Maybe you have to keep 2 sets of books.
The penalty is for people who deliberately or egregiously evade taxes. Does he now have to prove his innocence? Can't they just send him a tax bill and be fair about it? Now he has to either pay an unjust fine, or pay lawyers and waste the court's time. Sheesh.