If-
then such person shall pay a penalty in addition to the tax (if any).
Except as provided in paragraph (2), the amount of the penalty under subsection (a) on each act shall be the greater of-
In determining the penalty under subsection (a) on any person, paragraph (1) shall be applied by increasing the amount in paragraph (1)(A) by the product of such amount and the number of prior penalties (if any) imposed by this section on such person (or a related person or any predecessor of such person or related person).
For purposes of this section-
The term "dyed fuel" means any dyed diesel fuel or kerosene, whether or not the fuel was dyed pursuant to section 4082.
The term "nontaxable use" has the meaning given such term by section 4082(b).
If a penalty is imposed under this section on any business entity, each officer, employee, or agent of such entity who willfully participated in any act giving rise to such penalty shall be jointly and severally liable with such entity for such penalty.
In the case of any person who is found to be subject to the penalty under this section after a chemical analysis of such fuel and who has been penalized under this section at least twice after the date of the enactment of this subsection, no administrative appeal or review shall be allowed with respect to such finding except in the case of a claim regarding-
26 U.S.C. § 6715
EDITORIAL NOTES
REFERENCES IN TEXTThe date of the enactment of this subsection, referred to in subsec. (e), is the date of enactment of Pub. L. 108-357, which was approved Oct. 22, 2004.
AMENDMENTS2004-Subsec. (a)(2). Pub. L. 108-357, §856(a), which directed amendment of par. (2) by striking "or", was executed by striking "or" at the end.Subsec. (a)(3). Pub. L. 108-357, §856(b), substituted "alters, chemically or otherwise, or attempts to so alter," for "alters, or attempts to alter,". Pub. L. 108-357, §856(a), inserted "or" at end.Subsec. (a)(4). Pub. L. 108-357, §856(a), added par. (4).Subsec. (e). Pub. L. 108-357, §855(a), added subsec. (e). 1997-Subsec. (c)(1). Pub. L. 105-34 inserted "or kerosene" after "diesel fuel".1996-Pub. L. 104-188 renumbered section 6714 of this title as this section.
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE OF 2004 AMENDMENT Pub. L. 108-357, §855(b), Oct. 22, 2004, 118 Stat. 1616, provided that: "The amendment made by this section [amending this section] shall apply to penalties assessed after the date of the enactment of this Act [Oct. 22, 2004]." Pub. L. 108-357, §856(c), Oct. 22, 2004, 118 Stat. 1617, provided that: "The amendments made by this section [amending this section] shall take effect on the date of the enactment of this Act [Oct. 22, 2004]."
EFFECTIVE DATE OF 1997 AMENDMENT Amendment by Pub. L. 105-34 effective July 1, 1998, see section 1032(f)(1) of Pub. L. 105-34, as amended, set out as a note under section 4041 of this title.
EFFECTIVE DATESection effective Jan. 1, 1994, see section 13242(e) of Pub. L. 103-66, set out as an Effective Date of 1993 Amendment note under section 4041 of this title.
- person
- The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.