118 STAT. 1616 PUBLIC LAW 108–357—OCT. 22, 2004 ‘‘(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 para graph (2), $1,000 per day for each day after which such violation was discovered or such person should have reason ably 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 penalty. ‘‘(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.’’. (2) CLERICAL AMENDMENT.—The table of sections for part I of subchapter B of chapter 68 is amended by adding after the item related to section 6715 the following new item: ‘‘Sec. 6715A. Tampering with or failing to maintain security requirements for mechanical dye injection systems.’’. (d) EFFECTIVE DATE.—The amendments made by subsections (a) and (c) shall take effect on the 180th day after the date on which the Secretary issues the regulations described in subsection (b). SEC. 855. ELIMINATION OF ADMINISTRATIVE REVIEW FOR TAXABLE USE OF DYED FUEL. (a) IN GENERAL.—Section 6715 is amended by inserting at the end the following new subsection: ‘‘(e) NO ADMINISTRATIVE APPEAL FOR THIRD AND SUBSEQUENT 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 analysis, or ‘‘(2) mathematical calculation of the amount of the pen alty.’’. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to penalties assessed after the date of the enactment of this Act. SEC. 856. PENALTY ON UNTAXED CHEMICALLY ALTERED DYED FUEL MIXTURES. (a) IN GENERAL.—Section 6715(a) (relating to dyed fuel sold for use or used in taxable use, etc.) is amended by striking ‘‘or’’ in paragraph (2), by inserting ‘‘or’’ at the end of paragraph (3), and by inserting after paragraph (3) the following new paragraph: 26 USC 6715 note. 26 USC 4082 note.
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