Page:United States Statutes at Large Volume 119.djvu/1995

 PUBLIC LAW 109–59—AUG. 10, 2005

119 STAT. 1977

‘‘(ii) NONAPPLICATION

OF REGISTRATION TO VESSEL OPERATORS ENTERING BY DEEP-DRAFT VESSEL.—For pur-

poses of clause (i), a vessel operator is not required to be registered with respect to the entry of a taxable fuel transferred in bulk by a vessel described in section 4042(c)(1).’’. (2) EFFECTIVE DATE.—The amendment made by this subsection shall take effect on the date of the enactment of this Act.

26 USC 4081 note.

SEC. 11167. PENALTY WITH RESPECT TO CERTAIN ADULTERATED FUELS.

(a) IN GENERAL.—Part I of subchapter B of chapter 68 (relating to assessable penalties) is amended by adding at the end the following new section: ‘‘SEC. 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).’’. (b) DEDICATION OF REVENUE.—Paragraph (5) of section 9503(b) (relating to certain penalties) is amended by inserting ‘‘6720A,’’ after ‘‘6719,’’. (c) CLERICAL AMENDMENT.—The table of sections for part I of subchapter B of chapter 68 is amended by adding at the end the following new item: ‘‘Sec. 6720A. Penalty with respect to certain adulterated fuels.’’.

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