---
kind: "section"
citation: "26 U.S.C. § 6715A"
title: "26"
title_heading: "Internal Revenue Code"
number: "6715A"
heading: "Tampering with or failing to maintain security requirements for mechanical dye injection systems"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6715A"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 68 — Additions to the Tax, Additional Amounts, and Assessable Penalties"
  - "Subchapter B — Assessable Penalties"
  - "Part I — General Provisions"
---

# §6715A. Tampering with or failing to maintain security requirements for mechanical dye injection systems

- (a) **Imposition of penalty—**
  - (1) **Tampering—** If any [person](/usc/26/7701.md?p=a-1) tampers with a mechanical dye injection system used to indelibly dye fuel for purposes of [section 4082](/usc/26/4082.md), such [person](/usc/26/7701.md?p=a-1) shall pay a penalty in addition to the tax (if any).
  - (2) **Failure to maintain security requirements—** If any operator of a mechanical dye injection system used to indelibly dye fuel for purposes of [section 4082](/usc/26/4082.md) fails to maintain the security standards for such system as established by the [Secretary](/usc/26/7701.md?p=a-11-B), then such operator shall pay a penalty in addition to the tax (if any).
- (b) **Amount of penalty—** The amount of the penalty under [subsection (a)](#a) shall be—
  - (1) for each violation described in [paragraph (1)](#b-1), the greater of—
    - (A) $25,000, or
    - (B) $10 for each gallon of fuel involved, and
  - (2) for each—
    - (A) failure to maintain security standards described in [paragraph (2)](#b-2), $1,000, and
    - (B) failure to correct a violation described in [paragraph (2)](#b-2), $1,000 per day for each day after which such violation was discovered or such [person](/usc/26/7701.md?p=a-1) should have reasonably known of such violation.
- (c) **Joint and several liability—**
  - (1) **In general—** If a penalty is imposed under this section on any business entity, each officer, [employee](/usc/26/7701.md?p=a-20), 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) **Affiliated groups—** If a business entity described in [paragraph (1)](#c-1) is part of an affiliated group (as defined in [section 1504(a)](/usc/26/1504.md?p=a)), the parent [corporation](/usc/26/7701.md?p=a-3) of such entity shall be jointly and severally liable with such entity for the penalty imposed under this section.

## Source credit

(Added Pub. L. 108–357, title VIII, § 854(c)(1), Oct. 22, 2004, 118 Stat. 1615.)

## Notes

### Statutory Notes and Related Subsidiaries

### Effective Date

Section effective on the 180th day after the date on which the Secretary of the Treasury issues the regulations described in section 854(b) of Pub. L. 108–357, see section 854(d) of Pub. L. 108–357, set out as an Effective Date of 2004 Amendment note under section 4082 of this title.