Section 28-5607 - Fuel imported by other than licensed supplier; payment of tax; fee; import limitationA. A person who is not licensed as a supplier and who imports motor fuel from a point outside this state to a point in this state shall pay both: 1. The tax at a department facility approved by the director before importing the fuel.2. A twenty-five dollar administrative processing fee.B. A person who is not licensed as a supplier and who causes motor fuel on which taxes have not been collected to be transported from a point outside this state to a point in this state shall pay to the director the following: 1. The tax required by section 28-5606 or 28-8344.2. A penalty equal to the tax required by section 28-5606 or 28-8344.3. Interest of one per cent per month or portion of a month on the tax.C. A person who is not licensed as a supplier may not import more than sixteen thousand gallons of motor fuel per calendar year.