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

(a) Penalty. (1) Tampering. If a person tampers with a mechanical dye-injection system used to dye fuel indelibly for section 4082, that person must pay a penalty in addition to any tax. (2) Failure to maintain security requirements. If an operator of such a system fails to maintain the system's security standards established by the Secretary^*, the operator must pay a penalty in addition to any tax. (b) Amount. The penalty is: (1) for each tampering violation under paragraph (1), the greater of (A) $25,000 or (B) $10 for each gallon of fuel involved; and (2) for each matter under paragraph (2), (A) $1,000 for each failure to maintain the security standards, and (B) $1,000 per day for each failure to correct a violation, for each day after the violation was discovered or after the person reasonably should have known about the violation. (c) Joint and several liability. (1) General rule. If a penalty is imposed on a business entity under this section, each officer, employee^*, or agent of the entity, or other contracting party, who willfully participated in an act that led to the penalty is jointly and severally liable with the entity for the penalty. (2) Affiliated groups. If a business entity described in paragraph (1) is part of an affiliated group, as defined in section 1504(a), the group's parent corporation^* is jointly and severally liable with the entity for the penalty imposed under this section.