Internal Revenue Code · 26 U.S.C.

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

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).

Cite as 26 U.S.C. § 6715A

At a glance

Read from the text, the source credit and the official notes. Not part of the law.

Status: In force
Added: October 22, 2004 by Pub. L. 108–357
Length: 3 subsections · 289 words · about 1 min to read
Cross-references: cites 2; cited by 1 Code section and 0 other regulations

¶(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.)

Cross-references

Computed from the citations in the text of Title 26 and 26 CFR.

This section cites 2 other sections

Cited by 1 Code section

§ 9503(b)(5)(A) Highway Trust Fund

Amendment history

From the source credit and the official notes, newest first.

October 22, 2004Added by Pub. L. 108–357

Where it sits in the Code

Nearby sections

§ 6712 Failure to disclose treaty-based return positions
§ 6713 Disclosure or use of information by preparers of returns
§ 6714 Failure to meet disclosure requirements applicable to quid pro quo contributions
§ 6715 Dyed fuel sold for use or used in taxable use, etc.
§ 6715A Tampering with or failing to maintain security requirements for mechanical dye injection systems
§ 6716 Repealed
§ 6717 Refusal of entry
§ 6718 Failure to display tax registration on vessels
§ 6719 Failure to register or reregister

Official notes

Show the Law Revision Counsel's notes (amendments, effective dates)

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.