26 U.S.C. § 6715A — Tampering with or failing to maintain security requirements for mechanical dye injection systems

1. (a)Imposition of penalty
   1. (1)TamperingIf 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. (2)Failure to maintain security requirementsIf 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).
2. (b)Amount of penaltyThe amount of the penalty under subsection (a) shall be—
   1. (1)for each violation described in paragraph (1), the greater of—
      1. (A)$25,000, or
      2. (B)$10 for each gallon of fuel involved, and
   2. (2)for each—
      1. (A)failure to maintain security standards described in paragraph (2), $1,000, and
      2. (B)failure to correct a violation described in paragraph (2), $1,000 per day for each day after which such violation was discovered or such person should have reasonably known of such violation.
3. (c)Joint and several liability
   1. (1)In generalIf 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.
   2. (2)Affiliated groupsIf a business entity described in paragraph (1) is part of an affiliated group (as defined in section 1504(a)), the parent corporation of such entity shall be jointly and severally liable with such entity for the penalty imposed under this section.