                                 CODE OF VIRGINIA

IMPROPER SALE OR USE OF UNTAXED FUEL; CIVIL PENALTY (§ 58.1-2265)

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

   1. Selling or storing any dyed diesel fuel for use in a highway vehicle that
   is licensed or required to be licensed, unless that use is allowed under 26
   U.S.C. &#xA7; 4082;

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

   3. Using dyed diesel fuel in a highway vehicle unless that use is allowed
   under 26 U.S.C. &#xA7; 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 tax
   levied by this chapter has been paid; or

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

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

C. The Commissioner is authorized to reduce or waive any civil penalties under
this section if the violation is due to a reasonable or good cause shown to the
satisfaction of the Commissioner.

HISTORY: 2000, cc. 729, 758.