26 U.S. Code § 6715A - Tampering with or failing to maintain security requirements for mechanical dye injection systems
(a) Imposition of penalty
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—
(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.
Source(Added Pub. L. 108–357, title VIII, § 854(c)(1),Oct. 22, 2004, 118 Stat. 1615.)
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