US Laws, Codes, Statutes & Cases

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[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
  January 24, 2002 and December 19, 2002]
[CITE: 19USC64]

 
                        TITLE 19--CUSTOMS DUTIES
 
          CHAPTER 1--COLLECTION DISTRICTS, PORTS, AND OFFICERS
 
Sec. 64. Laws imposing fines applicable to persons acting under 
        customs laws
        
    All Acts and parts of Acts imposing fines, penalties, or other 
punishment for offenses committed by an internal revenue officer or 
other officer of the Department of the Treasury of the United States, or 
under any bureau thereof, shall apply to all persons whomsoever, 
employed, appointed, or acting under the authority of any customs law, 
when such persons are designated or acting as officers or deputies, or 
persons having the custody or disposition of any public money.

(Feb. 8, 1875, ch. 36, Sec. 23 [part], 18 Stat. 312.)

                       References in Text

    The customs laws, referred to in text, are classified generally to 
this title.

                          Codification

    Section is based on section 23 (as related to persons acting under 
any customs law) of act Feb. 8, 1875. Provisions of section 23 (as 
related to persons acting under any internal revenue law or any revenue 
provisions of any law of the United States) were repealed effective Feb. 
11, 1939, by section 4 of act Feb. 10, 1939 (53 Stat. 1) and 
incorporated as section 4048 of Title 26, Internal Revenue Code of 1939. 
The Internal Revenue Code of 1939 was repealed by the Internal Revenue 
Code of 1954. The Internal Revenue Code of 1954 was redesignated the 
Internal Revenue Code of 1986 by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 
100 Stat. 2095. Provisions of former section 4048 are covered by section 
7344 of Title 26, Internal Revenue Code.