PRIA Logo™
Take the PRIA Score
Title 26 — Internal Revenue CodeRelease 119-73

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

Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS › § 6715A

Last updated Apr 6, 2026|Official source

Summary

If someone tampers with a mechanical dye-injection device that permanently dyes fuel under section 4082, they must pay a fine on top of any tax. If the operator of such a device fails to follow the security rules set by the Secretary, the operator must also pay a fine. The fine for tampering is the larger of $25,000 or $10 for each gallon of fuel involved. For failing to keep required security, the fine is $1,000. If the operator does not fix the problem after it is discovered or they should have known about it, the fine is $1,000 for each day it continues. If a business is fined, any officer, employee, agent, or contractor who willfully helped cause the problem must also pay. If the business is part of an affiliated group, the parent company is also responsible.

Full Legal Text

Title 26, §6715A

Internal Revenue Code — Source: USLM XML via OLRC

(a)(1)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)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)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)(1)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)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

Notes & Related Subsidiaries

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.

Reference

Citations & Metadata

Citation

26 U.S.C. § 6715A

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73