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Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 6720A

Penalty with respect to certain adulterated fuels

Official textgovinfo.govlast amended

# (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).

# (b)

Penalty in the case of retailers Any person who knowingly holds out for sale (other than for resale) any liquid described in subsection (a), shall pay a penalty of $10,000 for each such holding out for sale, in addition to the tax on such liquid (if any).

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