58.1-2265 - Improper sale or use of untaxed fuel; civil penalty. - Virginia Statutes

§ 58.1-2265. Improper sale or use of untaxed fuel; civil penalty.

A. Any person committing any of the following acts shall be subject to thecivil penalty specified in subsection B:

1. Selling or storing any dyed diesel fuel for use in a highway vehicle thatis licensed or required to be licensed, unless that use is allowed under 26U.S.C. § 4082;

2. Willfully altering or attempting to alter the strength or composition ofany dye or marker in any dyed diesel fuel;

3. Using dyed diesel fuel in a highway vehicle unless that use is allowedunder 26 U.S.C. § 4082;

4. Acquiring, selling or storing any fuel for use in a watercraft, aircraft,or highway vehicle that is licensed or required to be licensed unless the taxlevied by this chapter has been paid; or

5. Using any fuel in a watercraft, aircraft, or highway vehicle that islicensed or required to be licensed unless the tax levied by this chapter hasbeen paid.

B. The amount of the civil penalty for any act described in subsection Ashall be the greater of $1,000 or ten dollars per gallon of fuel, based onthe maximum storage capacity of the storage tank, container or storage tankof the highway vehicle, watercraft or aircraft.

C. The Commissioner is authorized to reduce or waive any civil penaltiesunder this section if the violation is due to a reasonable or good causeshown to the satisfaction of the Commissioner.

(2000, cc. 729, 758.)