# § 6675. Excessive claims with respect to the use of certain fuels
**(a)** **Civil penalty** In addition to any criminal penalty provided by law, if a claim is made under section 6416(a)(4) (relating to certain sales of gasoline), section 6420 (relating to gasoline used on farms), 6421 (relating to gasoline used for certain nonhighway purposes or by local transit systems), 6427 (relating to fuels not used for taxable purposes), or 6435 (relating to eligible indelibly dyed fuel) for an excessive amount, unless it is shown that the claim for such excessive amount is due to reasonable cause, the person making such claim shall be liable to a penalty in an amount equal to whichever of the following is the greater:
**(1)** Two times the excessive amount; or
**(2)** $10.
**(b)** **Excessive amount defined** For purposes of this section, the term “excessive amount” means in the case of any person the amount by which—
**(1)** the amount claimed under section 6416(a)(4), 6420, 6421, 6427, or 6435, as the case may be, for any period, exceeds
**(2)** the amount allowable under such section for such period.
**(c)** **Assessment and collection of penalty** For assessment and collection of penalty provided by subsection (a), see section 6206.
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**Source Credit**: (Added Apr. 2, 1956, ch. 160, § 3, 70 Stat. 90; amended June 29, 1956, ch. 462, title II, § 208(d)(2), 70 Stat. 396; Pub. L. 89–44, title II, § 202(c)(3)(A), June 21, 1965, 79 Stat. 139; Pub. L. 91–258, title II, § 207(d)(8), May 21, 1970, 84 Stat. 249; Pub. L. 95–618, title II, § 233(b)(2)(D), Nov. 9, 1978, 92 Stat. 3191; Pub. L. 97–424, title V, § 515(b)(11)(A)–(C), Jan. 6, 1983, 96 Stat. 2182; Pub. L. 109–59, title XI, § 11163(d)(2), (3), Aug. 10, 2005, 119 Stat. 1975; Pub. L. 119–21, title VII, § 70525(b)(3), July 4, 2025, 139 Stat. 283.)
## Editorial Notes
### Amendments
2025—Subsec. (a). , substituted “6427 (relating to fuels not used for taxable purposes), or 6435 (relating to eligible indelibly dyed fuel)” for “or 6427 (relating to fuels not used for taxable purposes)” in introductory provisions.
Subsec. (b)(1). , substituted “6421, 6427, or 6435,” for “6421, or 6427,”.
2005—Subsec. (a). , inserted “section 6416(a)(4) (relating to certain sales of gasoline),” after “made under” in introductory provisions.
Subsec. (b)(1). , inserted “6416(a)(4),” after “under section”.
1983—, struck out “or lubricating oil” after “fuels” in section catchline.
Subsec. (a). , struck out “6424 (relating to lubricating oil used for certain nontaxable purposes),” after “systems),”.
Subsec. (b)(1). , struck out “6424,” after “6421,”.
1978—Subsec. (a). substituted “used for certain nontaxable purposes” for “not used in highway motor vehicles”.
1970—, substituted “fuels” for “gasoline” in section catchline.
Subsec. (a). , inserted reference to section 6427 relating to fuels not used for taxable purposes.
Subsec. (b)(1). , inserted reference to section 6427.
1965—, inserted “or lubricating oil” after “gasoline” in section catchline.
Subsec. (a). , inserted reference to claims made under section 6424.
Subsec. (b)(1). , inserted reference to amounts claimed under section 6424.
1956—Act , § 208(d)(2)(A), substituted “with respect to the use of certain gasoline” for “for gasoline used on farms” in section catchline.
Subsec. (a). Act , § 208(d)(2)(B), inserted reference to claims made under section 6421.
Subsec. (b). Act , § 208(d)(2)(C), inserted reference to amounts claimed under section 6421.
## Statutory Notes and Related Subsidiaries
### Effective Date of 2025 Amendment
Amendment by applicable to eligible indelibly dyed diesel fuel or kerosene removed on or after the date that is 180 days after , see , set out as a note under .
### Effective Date of 2005 Amendment
Amendment by applicable to sales after , see , set out as a note under .
### Effective Date of 1983 Amendment
Amendment by applicable with respect to articles sold after , see , set out as a note under .
### Effective Date of 1978 Amendment
Amendment by effective on first day of first calendar month which begins more than 10 days after , see , set out as a note under .
### Effective Date of 1970 Amendment
Amendment by effective , see , set out as a note under .
### Effective Date of 1965 Amendment
Amendment by effective , see section 701(a)(1), (2) of , set out as a note under .
### Effective Date of 1956 Amendment
Amendment by act , effective , see section 211 of act , set out as a note under .