Washington has said it is weighing a response to the shipments.
Washington is considering measures in response, a senior US official said without elaborating.
Satellite images show Iranian ships.
US officials said over the weekend they have a “high degree of certainty” that Maduro has been paying Iran in gold for the fuel.
The tanker was sailing 90 nautical miles south of Yemen's Nishtun port towards the Gulf of Aden when it was targeted by four boats, with one of the remotely controlled vessels "trying to explode it"
According to the deputy commander, Iran has documents about the parties directly and indirectly involved in the attack and Iran is dealing with the issue through diplomatic channels.
"We believe that this is an attack organized by one or more states, since two other Iranian flagged [very large] tankers were similarly attacked in the same approximate area.”
The MP told the Iranian Mehr news agency that “a video captured by cameras installed on the tanker show the attack was carried out by the US, the Zionist regime and Saudi Arabia.”
Iran spokesman Ali Rabei Rabei was quoted by IRNA as saying "an appropriate response will be given to the designers of this cowardly attack..."