Section 58.1-2265 - Improper sale or use of untaxed fuel; civil penaltyA. Any person committing any of the following acts shall be subject to the civil penalty specified in subsection B:1. Selling or storing any dyed diesel fuel for use in a highway vehicle that is licensed or required to be licensed, unless that use is allowed under 26 U.S.C. § 4082;2. Willfully altering or attempting to alter the strength or composition of any dye or marker in any dyed diesel fuel;3. Using dyed diesel fuel in a highway vehicle unless that use is allowed under 26 U.S.C. § 4082;4. Acquiring, selling or storing any fuel for use in a watercraft, aircraft, or highway vehicle that is licensed or required to be licensed unless the tax levied by this chapter has been paid; or5. Using any fuel in a watercraft, aircraft, or highway vehicle that is licensed or required to be licensed unless the tax levied by this chapter has been paid.B. The amount of the civil penalty for any act described in subsection A shall be the greater of $1,000 or ten dollars per gallon of fuel, based on the maximum storage capacity of the storage tank, container or storage tank of the highway vehicle, watercraft or aircraft.C. The Commissioner is authorized to reduce or waive any civil penalties under this section if the violation is due to a reasonable or good cause shown to the satisfaction of the Commissioner.Amended by Acts 2000, § cc. 729, 758.