Code of Virginia (Title 58.1 — Taxation)

Va. Code § 58.1-2265

Improper sale or use of untaxed fuel; civil penalty

# A.

Any person committing any of the following acts shall be subject to the civil penalty specified in subsection B:

# 1.

Selling or storing any dyed diesel fuel for use in a highway vehicle that is licensed or required to be licensed, unless that use is allowed under 26 U.S.C. § 4082;

# 2.

Willfully altering or attempting to alter the strength or composition of any dye or marker in any dyed diesel fuel;

# 3.

Using dyed diesel fuel in a highway vehicle unless that use is allowed under 26 U.S.C. § 4082;

# 4.

Acquiring, selling or storing any fuel for use in a watercraft, aircraft, or highway vehicle that is licensed or required to be licensed unless the tax levied by this chapter has been paid; or

# 5.

Using any fuel in a watercraft, aircraft, or highway vehicle that is licensed or required to be licensed unless the tax levied by this chapter has been paid.

# B.

The amount of the civil penalty for any act described in subsection A shall be the greater of $1,000 or ten dollars per gallon of fuel, based on the maximum storage capacity of the storage tank, container or storage tank of the highway vehicle, watercraft or aircraft.

# C.

The Commissioner is authorized to reduce or waive any civil penalties under this section if the violation is due to a reasonable or good cause shown to the satisfaction of the Commissioner.

Last amended: 2000, cc. 729, 758.

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