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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 68— ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES · Subchapter B— Assessable Penalties · § 6715A

§ 6715A. Tampering with or failing to maintain security requirements for mechanical dye injection systems

346 words·~2 min read·/usc/title-26/section-6715a

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(a)Imposition of penalty
(1)Tampering If any person tampers with a mechanical dye injection system used to indelibly dye fuel for purposes of section 4082, such person shall pay a penalty in addition to the tax (if any).
(2)Failure to maintain security requirements If any operator of a mechanical dye injection system used to indelibly dye fuel for purposes of section 4082 fails to maintain the security standards for such system as established by the Secretary, then such operator shall pay a penalty in addition to the tax (if any).
(b)Amount of penalty The amount of the penalty under subsection
(a)shall be—
(1)for each violation described in paragraph (1), the greater of—
(A)$25,000, or
(B)$10 for each gallon of fuel involved, and
(2)for each—
(A)failure to maintain security standards described in paragraph (2), $1,000, and
(B)failure to correct a violation described in paragraph (2), $1,000 per day for each day after which such violation was discovered or such person should have reasonably known of such violation.
(c)Joint and several liability
(1)In general If a penalty is imposed under this section on any business entity, each officer, employee, or agent of such entity or other contracting party who willfully participated in any act giving rise to such penalty shall be jointly and severally liable with such entity for such penalty.
(2)Affiliated groups If a business entity described in paragraph
(1)is part of an affiliated group (as defined in section 1504(a)), the parent corporation of such entity shall be jointly and severally liable with such entity for the penalty imposed under this section.
(Added Pub. L. 108–357, title VIII, § 854(c)(1), Oct. 22, 2004, 118 Stat. 1615.)
Connections1 cite this · traces to 1
4 references not yet in our index
  • Pub. L. 108–357, title VIII, § 854(c)(1)
  • 118 Stat. 1615
  • section 854(b) of Pub. L. 108–357
  • section 854(d) of Pub. L. 108–357
Citation graph
cites case law
§ 6715A
Tampering with or failing to maintain security requirements for mechanical dye injection systems
U.S.C.×1
Pub. L.Pub. L. 108–357, title VIII, § 854(c)(1)
Stat.118 Stat. 1615
Pub. L.section 854(b) of Pub. L. 108–357
Pub. L.section 854(d) of Pub. L. 108–357
Cites 5Cited by 1 across 1 source
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