Title 26 — Internal Revenue Code
Part I · Chapter 68 — Additions to the Tax, Additional Amounts, and Assessable Penalties
§ 6715A. Tampering with or failing to maintain security requirements for mechanical dye injection systems
Statutory text
Imposition of penalty
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).
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).
Amount of penalty
The amount of the penalty under subsection (a) shall be—
for each violation described in paragraph (1), the greater of—
$25,000, or
$10 for each gallon of fuel involved, and
for each—
failure to maintain security standards described in paragraph (2), $1,000, and
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.
Joint and several liability
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.
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.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Pub. L. 108–357 title VIII § 854(c)(1) · 118 Stat. 1418
Enacted · 26 U.S.C. § 6715A
(Added Pub. L. 108–357, title VIII, § 854(c)(1), Oct. 22, 2004, 118 Stat. 1615.)
Source evidence
Code source credit
(Added Pub. L. 108–357, title VIII, § 854(c)(1), Oct. 22, 2004, 118 Stat. 1615.)Enacted provision · exact public law section
(1) In general.— Part I of subchapter B of chapter 68 (relating to assessable penalties) is amended by adding after section 6715 the following new section: “SEC. 6715A. TAMPERING WITH OR FAILING TO MAINTAIN SECURITY REQUIREMENTS FOR MECHANICAL DYE INJECTION SYSTEMS. “(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.” .
1 of 1 references resolved to an enrolled provision
Statutory Notes and Related Subsidiaries
Effective Date
Section effective on the 180th day after the date on which the Secretary of the Treasury issues the regulations described in section 854(b) of Pub. L. 108–357, see section 854(d) of Pub. L. 108–357, set out as an Effective Date of 2004 Amendment note under section 4082 of this title.
Credits
(Added Pub. L. 108–357, title VIII, § 854(c)(1), , 118 Stat. 1615.)