9019 - Diesel fuel importers and transporters; prohibiting use of dyed diesel fuel on highways; violations and penalties.

     § 9019.  Diesel fuel importers and transporters; prohibiting use                of dyed diesel fuel on highways; violations and                penalties.        (a)  Diesel fuel transporters.--            (1)  A person must obtain a diesel fuel transporter's        permit in order to import, export or transport within this        Commonwealth diesel fuel, other than dyed diesel fuel, via a        pipeline or by means of a tank-truck vehicle, railroad tank        car or vessel with a capacity of 2,000 gallons or more. The        permit application must be filed with the department upon a        form prescribed by the department.            (2)  A fee of $5 shall be charged by the department for        the issuance of a permit.            (3)  Every person required to obtain a permit under        paragraph (1) shall report under oath or affirmation to the        department on or before the last day of each month for the        preceding month all deliveries of diesel fuel, other than        dyed diesel fuel, and retail deliveries of kerosene in        quantities of less than 300 gallons per delivery to any point        within this Commonwealth, including any interstate or        intrastate movements of diesel fuel and any exports. The form        shall be prescribed by the department and may require any of        the following:                (i)  The names and addresses of the cosigner and            cosignee, the seller or other party from whom the diesel            fuel was received, the buyer or other party to whom the            diesel fuel was delivered and points to and from which            the diesel fuel was shipped or delivered.                (ii)  The method of shipment or delivery.                (iii)  The number of gallons.            (4)  All shipments of diesel fuel, including dyed diesel        fuel, shall be accompanied by sales delivery tickets or bills        of lading. Shipments for which the required documentation        does not accompany the shipment or for which the notice        required with respect to dyed diesel fuel does not comply        with the requirements of subsection (b) shall be presumed to        not be shipments of dyed diesel fuel.        (b)  Notices with respect to dyed diesel fuel.--            (1)  A notice, stating: DYED DIESEL FUEL, NONTAXABLE USE        ONLY, PENALTY FOR TAXABLE USE, shall be:                (i)  Provided by the terminal operator to any person            that receives dyed diesel fuel at a terminal rack of that            operator.                (ii)  Provided by the seller of dyed diesel fuel to            its buyer if the fuel is located outside the bulk            transfer or terminal system and is not sold from a retail            pump posted in accordance with the requirements of            subparagraph (iii).                (iii)  Posted by a seller on any retail pump where it            sells dyed diesel fuel for use by its buyer.            (2)  The notice required under paragraph (1)(i) or (ii)        shall be provided by the time of the removal or sale and        shall appear on shipping papers, bills of lading and invoices        accompanying the sale or removal of the fuel.            (3)  The department may designate any Federal notice        provision which is substantially similar to a provision of        this subsection as satisfying any notice requirement of this        subsection.        (c)  Dyed diesel fuel not to be used on public highways.--            (1)  A person may not operate a motor vehicle on the        public highways of this Commonwealth if the fuel supply tanks        of the vehicle contain dyed diesel fuel unless permitted to        do so under a Federal law or regulation relating to the use        of dyed diesel fuel on the highways.            (2)  A person may not sell or deliver any dyed diesel        fuel knowing or having reason to know that the fuel will be        consumed in a highway use. A person who dispenses dyed diesel        fuel from a retail pump that is not properly labeled with the        notice required by subsection (b) or who knowingly delivers        dyed diesel fuel into the storage tank of such a pump shall        be presumed to know the fuel will be consumed on the highway.        (d)  Violations.--A person may not do any of the following:            (1)  Import, export or transport within this Commonwealth        diesel fuel, other than dyed diesel fuel, without the permit        required under subsection (a)(1).            (2)  Transport diesel fuel in this Commonwealth without        the permit required under subsection (a)(1).            (3)  Operate a motor vehicle on the public highways of        this Commonwealth with dyed diesel fuel in the fuel supply        tank except as provided in subsection (c)(1).            (4)  Sell or deliver dyed diesel fuel from a retail pump        unless the pump is properly labeled as required under        subsection (b).        (e)  Criminal penalty.--A person who violates any provision     of subsection (d) commits a summary offense and shall, upon     conviction, be sentenced to pay a fine of not less than $100 nor     more than $2,000 or to imprisonment for not more than 90 days,     or both.        (f)  Civil penalty.--In addition to any penalty provided in     subsection (d), a person who violates subsection (c)(1) or (2)     shall be assessed a penalty of $1,000 or $10 per gallon of dyed     diesel fuel involved in the sale, delivery or consumption,     whichever amount is more. This amount shall be multiplied by the     number of prior penalties imposed on the violator under this     subsection. The resulting product shall be the penalty to be     imposed.        (g)  Enforcement.--            (1)  Any revenue enforcement agent or other person        authorized by the department may enter any place where fuels        are produced or stored and may physically inspect any tank,        reservoir or other container that can be used for the        production, storage or transportation of diesel fuel, diesel        fuel dyes or diesel fuel markers. Inspection may also be made        of any equipment used for or in connection with the        production, storage or transportation of diesel fuel, diesel        fuel dyes or diesel fuel markers. This includes any equipment        used for the dyeing or marking of diesel fuel. Books, records        and other documents may be inspected to determine tax        liability. An agent may detain a vehicle, vessel or railroad        tank car placed on a customer's siding for use or storage for        the purpose of inspecting fuel tanks or fuel storage tanks as        necessary to determine the amount and composition of the        fuel. An agent may take and remove samples of diesel fuel in        reasonable quantities necessary to determine the composition        of the fuel.            (2)  A person that refuses to allow an inspection as        provided in this subsection commits a summary offense and        shall, upon conviction, be sentenced to pay a fine of not        less than $1,000 nor more than $2,000 for each refusal.        Cross References.  Section 9019 is referred to in section     9405 of this title.