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I won't read through all the threads but here is my take.
First: This is theft by deception and the proof is in the receipt. Make copies of that but keep the originals.
Second: The police have no choice really. They must take a report. Get a business card and name and badge number from the officers you talk to. IF they refuse call the station and talk to a watch commander. After that call the District Attorney's Office. In Kansas at least they are obligated by law to document a violation of criminal statutes.
Third: Find out the name of the manager your dad talked to and the employee at the gas station. This is not a civil matter for small claims. It is a criminal matter and handled by different courts. Just go in with a notebook and find out the info.
Fourth: Write and call the district office and get their email and regular mail address. The manager of the store should provide that. Send them a letter detailing the facts of the case and a photocopy of the receipt and a photocopy of the switched card that was given to your dad. Explain that you will not only pursue criminal charges but civil charges against the store unless the amount is refunded.
Don't let your parents be used.