US Code
PART I— GENERAL PROVISIONS
§ 6715A. Tampering with or failing to maintain security requirements for mechanical dye injection systems

(a) Imposition of penalty(1) TamperingIf 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 requirementsIf 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 penaltyThe 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 generalIf 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 groupsIf 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.

Structure US Code

US Code

Title 26— INTERNAL REVENUE CODE

Subtitle F— Procedure and Administration

CHAPTER 68— ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES

Subchapter B— Assessable Penalties

PART I— GENERAL PROVISIONS

§ 6671. Rules for application of assessable penalties

§ 6672. Failure to collect and pay over tax, or attempt to evade or defeat tax

§ 6673. Sanctions and costs awarded by courts

§ 6674. Fraudulent statement or failure to furnish statement to employee

§ 6675. Excessive claims with respect to the use of certain fuels

§ 6676. Erroneous claim for refund or credit

§ 6677. Failure to file information with respect to certain foreign trusts

[§ 6678. Repealed. , , ]

§ 6679. Failure to file returns, etc., with respect to foreign corporations or foreign partnerships

[§ 6680. Repealed. , , ]

[§ 6681. Repealed. , , ]

§ 6682. False information with respect to withholding

[§ 6683. Repealed. , , ]

§ 6684. Assessable penalties with respect to liability for tax under chapter 42

§ 6685. Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations

§ 6686. Failure to file returns or supply information by DISC or former FSC

[§ 6687. Repealed. , , ]

§ 6688. Assessable penalties with respect to information required to be furnished under section 7654

§ 6689. Failure to file notice of redetermination of foreign tax

§ 6690. Fraudulent statement or failure to furnish statement to plan participant

[§ 6691. Reserved]

§ 6692. Failure to file actuarial report

§ 6693. Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions

§ 6694. Understatement of taxpayer’s liability by tax return preparer

§ 6695. Other assessable penalties with respect to the preparation of tax returns for other persons

§ 6695A. Substantial and gross valuation misstatements attributable to incorrect appraisals

§ 6696. Rules applicable with respect to sections 6694, 6695, and 6695A

[§ 6697. Repealed. , , ]

§ 6698. Failure to file partnership return

[§ 6698A. Repealed. , , ]

§ 6699. Failure to file S corporation return

§ 6700. Promoting abusive tax shelters, etc.

§ 6701. Penalties for aiding and abetting understatement of tax liability

§ 6702. Frivolous tax submissions

§ 6703. Rules applicable to penalties under sections 6700, 6701, and 6702

§ 6704. Failure to keep records necessary to meet reporting requirements under section 6047(d)

§ 6705. Failure by broker to provide notice to payors

§ 6706. Original issue discount information requirements

§ 6707. Failure to furnish information regarding reportable transactions

§ 6707A. Penalty for failure to include reportable transaction information with return

§ 6708. Failure to maintain lists of advisees with respect to reportable transactions

§ 6709. Penalties with respect to mortgage credit certificates

§ 6710. Failure to disclose that contributions are nondeductible

§ 6711. Failure by tax-exempt organization to disclose that certain information or service available from Federal Government

§ 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

§ 6720. Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes

§ 6720A. Penalty with respect to certain adulterated fuels

§ 6720B. Fraudulent identification of exempt use property

§ 6720C. Penalty for failure to notify health plan of cessation of eligibility for continuation coverage premium assistance