U.S. Code » Title 26 » Subtitle Subtitle F— Procedure and Administration › Chapter CHAPTER 68— ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— Assessable Penalties › Part PART I— GENERAL PROVISIONS

26 U.S.C. § 6720A

Penalty with respect to certain adulterated fuels

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(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).

(Added Pub. L. 109–59, title XI, § 11167(a), Aug. 10, 2005, 119 Stat. 1977.)Statutory Notes and Related SubsidiariesEffective 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].”

Notes of Decisions
Cited in 4 cases, 2011–2013 · leading case: Seven-Sky v. Holder, 661 F.3d 1 (D.C. Cir. 2011).
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Seven-Sky v. Holder, 661 F.3d 1 (D.C. Cir. 2011). · cites it 2× “, 26 U.S.C. § 6720A (chapter 68 penalty for sale of diesel fuel that does not meet EPA regulations); 26 U.”
Florida Ex Rel. Attorney Gen. v. United States Dep't of Health & Human Servs., 648 F.3d 1235 (11th Cir. 2011). “such person shall pay a penalty in addition to the tax (if any).”
Autocam Corp. v. Kathleen Sebelius, 730 F.3d 618 (6th Cir. 2013). “See 26 U.S.C. § 6720A(a), 6671(a). Nonetheless, pre-enforcement challenges to these regulations are routine and courts have never applied the AIA to bar such suits.”
State of Florida v. U.S. Dep't of HHS (11th Cir. 2011). “135 See 26 U.S.C. § 6720A (imposing “penalty of $10,000" for each violation, “in addition to the tax on such [fuel]”).”
— 26 U.S.C. § 6720A(a) — 1 case
Autocam Corp. v. Kathleen Sebelius, 730 F.3d 618 (6th Cir. 2013). “See 26 U.S.C. § 6720A(a), 6671(a). Nonetheless, pre-enforcement challenges to these regulations are routine and courts have never applied the AIA to bar such suits.”
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