26 U.S. Code § 6715 - Dyed fuel sold for use or used in taxable use, etc.
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).
The term “dyed fuel” means any dyed diesel fuel or kerosene, whether or not the fuel was dyed pursuant to section 4082.
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.
The 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.
2004—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”.
Written determinations for this section
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