§ 70.100. Penalty for fraudulently claiming drawback.
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/us/cfr/t27/s§ 70.100·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Whenever any person fraudulently claims or seeks to obtain an allowance of drawback on goods, wares, or merchandise on which no internal revenue tax shall have been paid, or fraudulently claims any greater allowance of drawback than the tax actually paid, that person shall forfeit triple the amount wrongfully or fraudulently claimed or sought to be obtained, or the sum of \$500, at the election of the appropriate TTB officer. (26 U.S.C. 7304) \[T.D. ATF-301, 55 FR 47615, Nov. 14, 1990\]
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§ 70.100
Penalty for fraudulently claiming drawback.
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