Title 26 — Internal Revenue CodeRelease 119-73
§6725 Failure to Report Information Under Section 4101
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 68— ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter B— Assessable Penalties › Part II— FAILURE TO COMPLY WITH CERTAIN INFORMATION REPORTING REQUIREMENTS › § 6725
Summary
Failing to file a required fuel report under section 4101(d) on time — or filing one that leaves out required information or includes incorrect information — triggers a $10,000 penalty for each failure, on top of any tax owed. No penalty applies if the failure was due to reasonable cause.
Full Legal Text
Title 26, §6725
Internal Revenue Code — Source: USLM XML via OLRC
(a)In the case of each failure described in subsection (b) by any person with respect to a vessel or facility, such person shall pay a penalty of $10,000 in addition to the tax (if any).
(b)For purposes of subsection (a), the failures described in this subsection are—
(1)any failure to make a report under section 4101(d) on or before the date prescribed therefor, and
(2)any failure to include all of the information required to be shown on such report or the inclusion of incorrect information.
(c)No penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause.
Legislative History
Notes & Related Subsidiaries
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable to penalties imposed after Dec. 31, 2004, see section 863(e) of Pub. L. 108–357, set out as a note under section 6719 of this title.
Reference
Citations & Metadata
Citation
26 U.S.C. § 6725
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73