26 U.S.C. § 6714 — Failure to meet disclosure requirements

Page 3814 TITLE 26—INTERNAL REVENUE CODE § 6714 tion 7216 of this title] shall apply to disclosures or uses after December 31, 1988.’’ § 6714. Failure to meet disclosure requirements applicable to quid pro quo contributions (a) Imposition of penalty If an organization fails to meet the disclosure requirement of section 6115 with respect to a quid pro quo contribution, such organization shall pay a penalty of $10 for each contribution in respect of which the organization fails to make the required disclosure, except that the total penalty imposed by this subsection with respect to a particular fundraising event or mailing shall not exceed $5,000. (b) 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. 103–66, title XIII, § 13173(b), Aug. 10, 1993, 107 Stat. 456.) Editorial Notes CODIFICATION Another section 6714 was renumbered section 6715 of this title. Statutory Notes and Related Subsidiaries EFFECTIVE DATE Section applicable to quid pro quo contributions made on or after Jan. 1, 1994, see section 13173(d) of Pub. L. 103–66, set out as a note under section 6115 of this title. § 6715. Dyed fuel sold for use or used in taxable use, etc. (a) Imposition of penalty If— (1) any dyed fuel is sold or held for sale by any person for any use which such person knows or has reason to know is not a non- taxable use of such fuel, (2) any dyed fuel is held for use or used by any person for a use other than a nontaxable use and such person knew, or had reason to know, that such fuel was so dyed, (3) any person willfully alters, chemically or otherwise, or attempts to so alter, the strength or composition of any dye or marking done pursuant to section 4082 in any dyed fuel, or (4) any person who has knowledge that a dyed fuel which has been altered as described in paragraph (3) sells or holds for sale such fuel for any use which the person knows or has reason to know is not a nontaxable use of such fuel, then such person shall pay a penalty in addition to the tax (if any). (b) Amount of penalty (1) In general Except as provided in paragraph (2), the amount of the penalty under subsection (a) on each act shall be the greater of— (A) $1,000, or (B) $10 for each gallon of the dyed fuel in- volved. (2) Multiple violations In determining the penalty under subsection (a) on any person, paragraph (1) shall be ap- plied by increasing the amount in paragraph (1)(A) by the product of such amount and the number of prior penalties (if any) imposed by this section on such person (or a related per- son or any predecessor of such person or re- lated person). (c) Definitions For purposes of this section— (1) Dyed fuel The term ‘‘dyed fuel’’ means any dyed diesel fuel or kerosene, whether or not the fuel was dyed pursuant to section 4082. (2) Nontaxable use The term ‘‘nontaxable use’’ has the meaning given such term by section 4082(b). (d) Joint and several liability of certain officers and employees If a penalty is imposed under this section on any business entity, each officer, employee, or agent of such entity who willfully participated in any act giving rise to such penalty shall be jointly and severally liable with such entity for such penalty. (e) No administrative appeal for third and subse- quent violations In the case of any person who is found to be subject to the penalty under this section after a chemical analysis of such fuel and who has been penalized under this section at least twice after the date of the enactment of this subsection, no administrative appeal or review shall be allowed with respect to such finding except in the case of a claim regarding— (1) fraud or mistake in the chemical anal- ysis, or (2) mathematical calculation of the amount of the penalty. (Added Pub. L. 103–66, title XIII, § 13242(b)(1), Aug. 10, 1993, 107 Stat. 520, § 6714; renumbered § 6715, Pub. L. 104–188, title I, § 1703(n)(9)(A), Aug. 20, 1996, 110 Stat. 1877; amended Pub. L. 105–34, title X, § 1032(e)(11), Aug. 5, 1997, 111 Stat. 935; Pub. L. 108–357, title VIII, §§ 855(a), 856(a), (b), Oct. 22, 2004, 118 Stat. 1616, 1617.) Editorial Notes REFERENCES IN TEXT The date of the enactment of this subsection, referred to in subsec. (e), is the date of enactment of Pub. L. 108–357, which was approved Oct. 22, 2004. AMENDMENTS 2004—Subsec. (a)(2). Pub. L. 108–357, § 856(a), which di- rected amendment of par. (2) by striking ‘‘or’’, was exe- cuted by striking ‘‘or’’ at the end. Subsec. (a)(3). Pub. L. 108–357, § 856(b), substituted ‘‘alters, chemically or otherwise, or attempts to so alter,’’ for ‘‘alters, or attempts to alter,’’. Pub. L. 108–357, § 856(a), inserted ‘‘or’’ at end. Subsec. (a)(4). Pub. L. 108–357, § 856(a), added par. (4). Subsec. (e). Pub. L. 108–357, § 855(a), added subsec. (e). 1997—Subsec. (c)(1). Pub. L. 105–34 inserted ‘‘or ker- osene’’ after ‘‘diesel fuel’’. 1996—Pub. L. 104–188 renumbered section 6714 of this title as this section.