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2017 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 75 - Crimes, Other Offenses, and Forfeitures
Subchapter C - Forfeitures
Part I - Property Subject to Forfeiture
Sec. 7304 - Penalty for fraudulently claiming drawback
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| 26 U.S.C. § 7304 (2017) |
| §7304. Penalty for fraudulently claiming drawback |
|
Whenever any person fraudulently claims or seeks to obtain an allowance of drawback on goods, wares, or merchandise on which no internal tax shall have been paid, or fraudulently claims any greater allowance of drawback than the tax actually paid, he shall forfeit triple the amount wrongfully or fraudulently claimed or sought to be obtained, or the sum of $500, at the election of the Secretary. |
|
(Aug. 16, 1954, ch. 736, 68A Stat. 869; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) |
|
AMENDMENTS
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary". |
| United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES Subchapter C - Forfeitures PART I - PROPERTY SUBJECT TO FORFEITURE Sec. 7304 - Penalty for fraudulently claiming drawback |
| section 7304 |
| 2017 |
| January 12, 2018 |
| No |
| standard |
| 90 Stat. 1834 |
| Public Law 94-455 |
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