Page:United States Statutes at Large Volume 107 Part 1.djvu/546

 107 STAT. 520 PUBLIC LAW 103-66 —AUG. 10, 1993 'nSEC. 4003. DEFINITIONS. "(a) AVIATION FUEL.—For purposes of this subpart, the term 'aviation fuel' means any liquid (other than any product taxable under section 4081) which is suitable for use as a fuel in an aircraft. "(b) PRODUCER. —For purposes of this subpart— person described in subparagraph (B) and registered under section 4101 with respect to the tax imposed by section 4091. "(B) PERSONS DESCRIBED. —A person is described in this subparagraph if such person is— "(i) a refiner, blender, or wholesale distributor of aviation fuel, or "(ii) a dealer selling aviation fiiel exclusively to producers of aviation fuel. '(C) REDUCED RATE PURCHASERS TREATED AS PRODUC- ERS.— Any person to whom aviation fuel is sold at a reduced rate under this subpart shall be treated as the producer of such fuel. "(2) WHOLESALE DISTRIBUTOR.— For purposes of paragraph (1), the term 'wholesale distributor* includes any person who sells aviation fuel to producers, retailers, or to users who purchase in bulk quantities and accept delivery into bulk storage tanks. Such term does not include any person who (excluding the term 'wholesale distributor* from paragraph (1)) is a producer or importer. " (b) CIVIL PENALTY FOR USING REDUCED-RATE FUEL FOR TAX- ABLE USE, ETC. — (1) IN GENERAL.—Part I of subchapter B of chapter 68 (relating to assessable penalties) is amended by adding at the end thereof the following new section: •SEC. 6714. 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 nontaxable 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, or I "(3) any person willfully alters, or attempts to alter, the strength or composition of any dye or marking done pursuant to section 4082 in any dyed 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 involved. "(2) MULTIPLE VIOLATIONS.— In determining the penalty under subsection (a) on any person, paragraph (1) shall be applied by increasing the amount in paragraph (I)(A) by the
 * (1) CERTAIN PERSONS TREATED AS PRODUCERS. —
 * (A) IN GENERAL.— The term 'producer* includes any

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