RSA 260:55 Penalties.

I. (a) The term "person," as used in this section, shall include, but not be limited to, a natural person, a corporation, a limited liability company, a partnership, a professional association, an officer or employee of a corporation, a member, officer, or employee of a partnership, or a trustee, member, or employee of a trust who as such trustee, member, or employee is under a duty either to perform or to refrain from performing the act with respect to which the violation occurs. This section shall apply to persons acting in any fiduciary capacity.
(b) The term "wilfully," as used in this section, shall have the same meaning as provided in RSA 626:2, IV.
II. With respect to any road toll, penalty, or interest imposed by this subdivision, no person shall:
(a) Wilfu