(1) Upon ceasing operations in Montana, each special fuel user subject to 15-70-302, MCA, shall:

(a) Submit a final return with the original vehicle permit;

(b) Pay all tax, penalty, and interest due;

(c) Request cancellation of their special fuel user's permit.

(2) Any attempt to use a canceled permit is considered a violation of 15-70-302, MCA, and subjects the violator to the penalty provisions.

(3) When the user's permit is revoked for non-compliance, the permit shall be surrendered and returned with reports through the date of the revocation.   Any attempt to use a revoked permit is considered a violation of 15-70-302, MCA, and subject to the penalty provisions of 15-70-314, MCA.

(4) An invalid permit list is maintained by the department and is distributed to all motor carrier services officers in Montana.   A permit on the invalid list or a reproduction of such a permit is subject to confiscation by enforcement officers, and a citation may be issued.