---
kind: "section"
citation: "26 U.S.C. § 6720A"
title: "26"
title_heading: "Internal Revenue Code"
number: "6720A"
heading: "Penalty with respect to certain adulterated fuels"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6720A"
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"
---

# §6720A. Penalty with respect to certain adulterated fuels

- (a) **In general—** Any [person](/usc/26/7701.md?p=a-1) 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)](/usc/26/45H.md?p=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](/usc/26/7701.md?p=a-1) who knowingly holds out for sale (other than for resale) any liquid described in [subsection (a)](#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).

## Source credit

(Added Pub. L. 109–59, title XI, § 11167(a), Aug. 10, 2005, 119 Stat. 1977.)

## Notes

### Statutory Notes and Related Subsidiaries

### Effective Date

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].”