
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6675]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
  CHAPTER 68--ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE 
                                PENALTIES
 
                   Subchapter B--Assessable Penalties
 
                       PART I--GENERAL PROVISIONS
 
Sec. 6675. Excessive claims with respect to the use of certain 
        fuels
        

(a) Civil penalty

    In addition to any criminal penalty provided by law, if a claim is 
made under section 6420 (relating to gasoline used on farms), 6421 
(relating to gasoline used for certain nonhighway purposes or by local 
transit systems), or 6427 (relating to fuels not used for taxable 
purposes) for an excessive amount, unless it is shown that the claim for 
such excessive amount is due to reasonable cause, the person making such 
claim shall be liable to a penalty in an amount equal to whichever of 
the following is the greater:
        (1) Two times the excessive amount; or
        (2) $10.

(b) Excessive amount defined

    For purposes of this section, the term ``excessive amount'' means in 
the case of any person the amount by which--
        (1) the amount claimed under section 6420, 6421, or 6427, as the 
    case may be, for any period, exceeds
        (2) the amount allowable under such section for such period.

(c) Assessment and collection of penalty

            For assessment and collection of penalty provided by 
        subsection (a), see section 6206.

(Added Apr. 2, 1956, ch. 160, Sec. 3, 70 Stat. 90; amended June 29, 
1956, ch. 462, title II, Sec. 208(d)(2), 70 Stat. 396; Pub. L. 89-44, 
title II, Sec. 202(c)(3)(A), June 21, 1965, 79 Stat. 139; Pub. L. 91-
258, title II, Sec. 207(d)(8), May 21, 1970, 84 Stat. 249; Pub. L. 95-
618, title II, Sec. 233(b)(2)(D), Nov. 9, 1978, 92 Stat. 3191; Pub. L. 
97-424, title V, Sec. 515(b)(11)(A)-(C), Jan. 6, 1983, 96 Stat. 2182.)


                               Amendments

    1983--Pub. L. 97-424, Sec. 515(b)(11)(C), struck out ``or 
lubricating oil'' after ``fuels'' in section catchline.
    Subsec. (a). Pub. L. 97-424, Sec. 515(b)(11)(A), struck out ``6424 
(relating to lubricating oil used for certain nontaxable purposes),'' 
after ``systems),''.
    Subsec. (b)(1). Pub. L. 97-424, Sec. 515(b)(11)(B), struck out 
``6424,'' after ``6421,''.
    1978--Subsec. (a). Pub. L. 95-618 substituted ``used for certain 
nontaxable purposes'' for ``not used in highway motor vehicles''.
    1970--Pub. L. 91-258, Sec. 207(d)(8)(A), substituted ``fuels'' for 
``gasoline'' in section catchline.
    Subsec. (a). Pub. L. 91-258, Sec. 207(d)(8)(B), inserted reference 
to section 6427 relating to fuels not used for taxable purposes.
    Subsec. (b)(1). Pub. L. 91-258, Sec. 207(d)(8)(C), inserted 
reference to section 6427.
    1965--Pub. L. 89-44, Sec. 202(c)(3)(A)(i), inserted ``or lubricating 
oil'' after ``gasoline'' in section catchline.
    Subsec. (a). Pub. L. 89-44, Sec. 202(c)(3)(A)(ii), inserted 
reference to claims made under section 6424.
    Subsec. (b)(1). Pub. L. 89-44, Sec. 202(c)(3)(A)(iii), inserted 
reference to amounts claimed under section 6424.
    1956--Act June 29, 1956, Sec. 208(d)(2)(A), substituted ``with 
respect to the use of certain gasoline'' for ``for gasoline used on 
farms'' in section catchline.
    Subsec. (a). Act June 29, 1956, Sec. 208(d)(2)(B), inserted 
reference to claims made under section 6421.
    Subsec. (b). Act June 29, 1956, Sec. 208(d)(2)(C), inserted 
reference to amounts claimed under section 6421.


                    Effective Date of 1983 Amendment

    Amendment by Pub. L. 97-424 applicable with respect to articles sold 
after Jan. 6, 1983, see section 515(c) of Pub. L. 97-424, set out as a 
note under section 34 of this title.


                    Effective Date of 1978 Amendment

    Amendment by Pub. L. 95-618 effective on first day of first calendar 
month which begins more than 10 days after Nov. 9, 1978, see section 
233(d) of Pub. L. 95-618, set out as a note under section 34 of this 
title.


                    Effective Date of 1970 Amendment

    Amendment by Pub. L. 91-258 effective July 1, 1970, see section 
211(a) of Pub. L. 91-258, set out as a note under section 4041 of this 
title.


                    Effective Date of 1965 Amendment

    Amendment by Pub. L. 89-44 effective Jan. 1, 1966, see section 
701(a)(1), (2) of Pub. L. 89-44, set out as a note under section 4161 of 
this title.


                    Effective Date of 1956 Amendment

    Amendment by act June 29, 1956, effective June 29, 1956, see section 
211 of act June 29, 1956, set out as a note under section 4041 of this 
title.

                  Section Referred to in Other Sections

    This section is referred to in sections 6206, 6420, 6421, 6427, 6504 
of this title.
