26 U.S.C. § 6717 — Refusal of entry

Page 3815 TITLE 26—INTERNAL REVENUE CODE § 6717 Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2004 AMENDMENT Pub. L. 108–357, title VIII, § 855(b), Oct. 22, 2004, 118 Stat. 1616, provided that: ‘‘The amendment made by this section [amending this section] shall apply to pen- alties assessed after the date of the enactment of this Act [Oct. 22, 2004].’’ Pub. L. 108–357, title VIII, § 856(c), Oct. 22, 2004, 118 Stat. 1617, provided that: ‘‘The amendments made by this section [amending this section] shall take effect on the date of the enactment of this Act [Oct. 22, 2004].’’ EFFECTIVE DATE OF 1997 AMENDMENT Amendment by Pub. L. 105–34 effective July 1, 1998, see section 1032(f)(1) of Pub. L. 105–34, as amended, set out as a note under section 4041 of this title. EFFECTIVE DATE Section effective Jan. 1, 1994, see section 13242(e) of Pub. L. 103–66, set out as an Effective Date of 1993 Amendment note under section 4041 of this title. § 6715A. Tampering with or failing to maintain security requirements for mechanical dye in- jection systems (a) Imposition of penalty (1) Tampering If any person tampers with a mechanical dye injection system used to indelibly dye fuel for purposes of section 4082, such person shall pay a penalty in addition to the tax (if any). (2) Failure to maintain security requirements If any operator of a mechanical dye injec- tion system used to indelibly dye fuel for pur- poses of section 4082 fails to maintain the se- curity standards for such system as estab- lished by the Secretary, then such operator shall pay a penalty in addition to the tax (if any). (b) Amount of penalty The amount of the penalty under subsection (a) shall be— (1) for each violation described in paragraph (1), the greater of— (A) $25,000, or (B) $10 for each gallon of fuel involved, and (2) for each— (A) failure to maintain security standards described in paragraph (2), $1,000, and (B) failure to correct a violation described in paragraph (2), $1,000 per day for each day after which such violation was discovered or such person should have reasonably known of such violation. (c) Joint and several liability (1) In general If a penalty is imposed under this section on any business entity, each officer, employee, or agent of such entity or other contracting party who willfully participated in any act giving rise to such penalty shall be jointly and severally liable with such entity for such pen- alty. (2) Affiliated groups If a business entity described in paragraph (1) is part of an affiliated group (as defined in section 1504(a)), the parent corporation of such entity shall be jointly and severally liable with such entity for the penalty imposed under this section. (Added Pub. L. 108–357, title VIII, § 854(c)(1), Oct. 22, 2004, 118 Stat. 1615.) Statutory Notes and Related Subsidiaries EFFECTIVE DATE Section effective on the 180th day after the date on which the Secretary of the Treasury issues the regula- tions described in section 854(b) of Pub. L. 108–357, see section 854(d) of Pub. L. 108–357, set out as an Effective Date of 2004 Amendment note under section 4082 of this title. [§ 6716. Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300] Section, added Pub. L. 107–16, title V, § 542(b)(4), June 7, 2001, 115 Stat. 83, related to failure to file informa- tion with respect to certain transfers at death and gifts. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF REPEAL Repeal of section applicable to estates of decedents dying, and transfers made after Dec. 31, 2009, except as otherwise provided, see section 301(e) of Pub. L. 111–312, set out as an Effective and Termination Dates of 2010 Amendment note under section 121 of this title. § 6717. Refusal of entry (a) In general In addition to any other penalty provided by law, any person who refuses to admit entry or refuses to permit any other action by the Sec- retary authorized by section 4083(d)(1) shall pay a penalty of $1,000 for such refusal. (b) Joint and several liability (1) In general If a penalty is imposed under this section on any business entity, each officer, employee, or agent of such entity or other contracting party who willfully participated in any act giving rise to such penalty shall be jointly and severally liable with such entity for such pen- alty. (2) Affiliated groups If a business entity described in paragraph (1) is part of an affiliated group (as defined in section 1504(a)), the parent corporation of such entity shall be jointly and severally liable with such entity for the penalty imposed under this section. (c) Reasonable cause exception No penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause. (Added Pub. L. 108–357, title VIII, § 859(a), Oct. 22, 2004, 118 Stat. 1617.) Statutory Notes and Related Subsidiaries EFFECTIVE DATE Section effective Jan. 1, 2005, see section 859(c) of Pub. L. 108–357, set out as an Effective Date of 2004 Amendment note under section 4083 of this title. Page 3816 TITLE 26—INTERNAL REVENUE CODE § 6718 § 6718. Failure to display tax registration on ves- sels (a) Failure to display registration Every operator of a vessel who fails to display proof of registration pursuant to section 4101(a)(3) shall pay a penalty of $500 for each such failure. With respect to any vessel, only one penalty shall be imposed by this section during any calendar month. (b) Multiple violations In determining the penalty under subsection (a) on any person, subsection (a) shall be applied by increasing the amount in subsection (a) by the product of such amount and the aggregate number of penalties (if any) imposed with re- spect to prior months by this section on such person (or a related person or any predecessor of such person or related person). (c) Reasonable cause exception No penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause. (Added and amended Pub. L. 108–357, title VIII, §§ 861(b)(1), 862(b), Oct. 22, 2004, 118 Stat. 1618, 1619.) Editorial Notes AMENDMENTS 2004—Subsec. (a). Pub. L. 108–357, § 862(b), substituted ‘‘section 4101(a)(3)’’ for ‘‘section 4101(a)(2)’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2004 AMENDMENT Amendment by section 862(b) of Pub. L. 108–357 effec- tive Jan. 1, 2005, see section 862(c) of Pub. L. 108–357, set out as a note under section 4101 of this title. EFFECTIVE DATE Pub. L. 108–357, title VIII, § 861(c)(2), Oct. 22, 2004, 118 Stat. 1619, provided that: ‘‘The amendments made by subsection (b) [enacting this section] shall apply to penalties imposed after December 31, 2004.’’ § 6719. Failure to register or reregister (a) Failure to register or reregister Every person who is required to register or re- register under section 4101 and fails to do so shall pay a penalty in addition to the tax (if any). (b) Amount of penalty The amount of the penalty under subsection (a) shall be— (1) $10,000 for each initial failure to register or reregister, and (2) $1,000 for each day thereafter such person fails to register or reregister. (c) Reasonable cause exception No penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause. (Added Pub. L. 108–357, title VIII, § 863(c)(1), Oct. 22, 2004, 118 Stat. 1620; amended Pub. L. 109–59, title XI, § 11164(b)(1), Aug. 10, 2005, 119 Stat. 1975.) Editorial Notes AMENDMENTS 2005—Pub. L. 109–59, § 11164(b)(1)(C), inserted ‘‘or re- register’’ after ‘‘register’’ in section catchline. Subsecs. (a), (b). Pub. L. 109–59, § 11164(b)(1)(A), (B), in- serted ‘‘or reregister’’ after ‘‘register’’ wherever ap- pearing. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2005 AMENDMENT Amendment by Pub. L. 109–59 applicable to actions, or failures to act, after Aug. 10, 2005, see section 11164(c) of Pub. L. 109–59, set out as a note under section 4101 of this title. EFFECTIVE DATE Pub. L. 108–357, title VIII, § 863(e), Oct. 22, 2004, 118 Stat. 1620, provided that: ‘‘The amendments made by this section [enacting this section and section 6725 of this title and amending sections 7232 and 7272 of this title] shall apply to penalties imposed after December 31, 2004.’’ § 6720. Fraudulent acknowledgments with re- spect to donations of motor vehicles, boats, and airplanes Any donee organization required under section 170(f)(12)(A) to furnish a contemporaneous writ- ten acknowledgment to a donor which know- ingly furnishes a false or fraudulent acknowl- edgment, or which knowingly fails to furnish such acknowledgment in the manner, at the time, and showing the information required under section 170(f)(12), or regulations prescribed thereunder, shall for each such act, or for each such failure, be subject to a penalty equal to— (1) in the case of an acknowledgment with respect to a qualified vehicle to which section 170(f)(12)(A)(ii) applies, the greater of— (A) the product of the highest rate of tax specified in section 1 and the sales price stated on the acknowledgment, or (B) the gross proceeds from the sale of such vehicle, and (2) in the case of an acknowledgment with respect to any other qualified vehicle to which section 170(f)(12) applies, the greater of— (A) the product of the highest rate of tax specified in section 1 and the claimed value of the vehicle, or (B) $5,000. (Added Pub. L. 108–357, title VIII, § 884(b)(1), Oct. 22, 2004, 118 Stat. 1634.) Statutory Notes and Related Subsidiaries EFFECTIVE DATE Section applicable to contributions made after Dec. 31, 2004, see section 884(c) of Pub. L. 108–357, set out as an Effective Date of 2004 Amendments note under sec- tion 170 of this title. § 6720A. Penalty with respect to certain adulter- ated fuels (a) In general Any person who knowingly transfers for re- sale, sells for resale, or holds out for resale any liquid for use in a diesel-powered highway vehi- cle 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).