1. Except as otherwise provided in subsection 2, a person shall not import, sell, distribute, use or store motor vehicle fuel, except aviation fuel, in this State for which the taxes imposed pursuant to NRS 365.175 to 365.192, inclusive, have not been paid.
2. A supplier may import or store motor vehicle fuel for which the taxes imposed pursuant to NRS 365.175 to 365.192, inclusive, have not been paid.