26 U.S. Code § 6720A - Penalty with respect to certain adulterated fuels
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(a) In general
Any person who knowingly transfers for resale, sells for resale, or holds out for resale any liquid for use in a diesel-powered highway vehicle or a diesel-powered train which does not meet applicable EPA regulations (as defined in section 45H (c)(3)), shall pay a penalty of $10,000 for each such transfer, sale, or holding out for resale, in addition to the tax on such liquid (if any).
Source(Added Pub. L. 109–59, title XI, § 11167(a),Aug. 10, 2005, 119 Stat. 1977.)
Pub. L. 109–59, title XI, § 11167(d),Aug. 10, 2005, 119 Stat. 1978, provided that: “The amendments made by this section [enacting this section and amending section 9503 of this title] shall apply to any transfer, sale, or holding out for sale or resale occurring after the date of the enactment of this Act [Aug. 10, 2005].”