PENALTY WITH RESPECT TO CERTAIN ADULTERATED FUELS.

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.”. 119 STAT. 1978(d) Effective Date.—The amendments made by this section shall apply to any transfer, sale, or holding out for sale or resale occurring after the date of the enactment of this Act.