A bill to amend title 18, United States Code, to prevent evasion of State taxes on gasoline.

Amends the Federal criminal code to add a new offense involving contraband gasoline. Defines "contraband gasoline" as: (1) 2,000 gallons or more of gasoline that is in the possession of any person who does not have a license for such possession required by the State law where the gasoline is found; (2) 2,000 gallons or more of gasoline that is in the possession of any person, if a tax on the gasoline is not collected or paid as required by State law; or (3) a quantity of less than 2,000 gallons of gasoline described in this Act, which is later transferred to another person.

Makes it a Federal offense for any person to knowingly ship, receive, possess, sell, distribute, or purchase contraband gasoline. Provides for a fine of not more than $250,000 or imprisonment for not more than five years, or both.

Prohibits anyone from knowingly: (1) making false statements with respect to certain records required by Federal law; or (2) violating regulations prescribed by the Secretary of the Treasury. Provides for a fine of not more than $250,000 or imprisonment for not more than three years or both.

Requires any person who sells, ships, receives, possesses, distributes, or purchases gasoline in a quantity in excess of 100 gallons to maintain certain records.

Provides for the forfeiture of any contraband gasoline involved in a violation of this Act.