§ 7304. Penalty for fraudulently claiming drawback

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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.)

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CFR

§ 70.100
Penalty for fraudulently claiming drawback.

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Aug. 16, 1954, ch. 736
68A Stat. 869
Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
90 Stat. 1834
Pub. L. 94–455

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§ 7304

Penalty for fraudulently claiming drawback

C.F.R.×1

ActAug. 16, 1954, ch. 736

Stat.68A Stat. 869

Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)

Stat.90 Stat. 1834

Pub. L.Pub. L. 94–455

Cites 5Cited by 1 across 1 source