26 USC § 6720A - Penalty with respect to certain adulterated fuels

---
identifier: "/us/usc/t26/s6720A"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6720A - Penalty with respect to certain adulterated fuels"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6720A"
section_name: "Penalty with respect to certain adulterated fuels"
chapter_number: 68
chapter_name: "ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES"
subchapter_number: "B"
subchapter_name: "Assessable Penalties"
part_number: "I"
part_name: "GENERAL PROVISIONS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 109–59, title XI, § 11167(a), Aug. 10, 2005, 119 Stat. 1977.)"
---


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

**(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).

---

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

## Statutory Notes and Related Subsidiaries

### Effective Date

> “The amendments made by this section [enacting this section and amending
> 
> ] shall apply to any transfer, sale, or holding out for sale or resale occurring after the date of the enactment of this Act [
> 
> ].”

, , , provided that: