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Title 26, Internal Revenue CodeRelease 119-110

§6715A Tampering with or Failing to Maintain Security Requirements for Mechanical Dye Injection Systems

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

Last updated Sep 22, 2026|Official source

Summary

Anyone who tampers with a mechanical dye-injection system that permanently marks fuel must pay a penalty on top of any tax. An operator who fails to keep the security measures for those systems, as set by the Secretary, must also pay. The tampering penalty is the greater of $25,000 or $10 for each gallon of fuel involved. Failure to maintain security is $1,000, and if the problem is not fixed, it is $1,000 for each day after the violation was discovered or the person should have reasonably known about it. If a business is fined, any officer, employee, agent, or contractor who willfully helped cause the violation must pay the penalty along with the business. If the business is part of an affiliated group, the parent company is also liable.

Full Legal Text

Title 26, §6715A

Internal Revenue Code, Source: USLM XML via OLRC

(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.

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

Sep 22, 2026

Release point: 119-110