Sec. 305. Obstruction of investigations
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Section 592 of the Tariff Act of 1930 ( 19 U.S.C. 1592 ), as amended by section 302, is further amended by adding at the end the following: No person, with the intent of avoiding payment of a duty, tax, fee, or penalty owed or obstructing or influencing the investigation or proper administration of any investigation by U.S. Customs and Border Protection into the payment of a duty, tax, fee, or penalty owed, may alter, destroy, mutilate, conceal, cover up, falsify, or make a false entry in any record, document, or tangible object, or transfer, or otherwise conceal or disguise funds or assets. A person that violates paragraph
(1)is liable for a civil penalty in an amount not to exceed the greater of— the value of any concealed funds or altered assets; or an amount that is 3 times the amount of the duty, tax, fee, or penalty described in paragraph (1). The Commissioner of U.S. Customs and Border Protection may make an inference that is adverse to the interests of a person that violates paragraph
(1)in any investigation into the payment of a duty, tax, fee, or penalty described in that paragraph. In any action at the United States Court of International Trade relating to a violation of paragraph (1), the United States shall have the burden of proof to establish the act or omission constituting the violation by clear and convincing evidence. .
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Sec. 305
Obstruction of investigations
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