18 U.S.C. § 550 — False claim for refund of duties
submitted 78 years ago by ch. 645 to r/title-18-CRIMES-AND-CRIMINAL-PROCEDURE · 98 words · no verdicts yet
This section punishes knowingly and willfully false claims or documents used to obtain more duty drawback, allowance, or refund than legally owed. The merchandise or its value is forfeited.
A person who knowingly and willfully files a false or fraudulent entry or claim for a drawback, allowance, or refund of duties on exported merchandise, or knowingly and willfully makes or files a false affidavit, abstract, record, certificate, or other document to obtain for the person or someone else more than legally owed, may be fined under this title, imprisoned for up to two years, or both. The merchandise or its value is forfeited.
Whoever knowingly and willfully files any false or fraudulent entry or claim for the payment of drawback, allowance, or refund of duties upon the exportation of merchandise, or knowingly or willfully makes or files any false affidavit, abstract, record, certificate, or other document, with a view to securing the payment to himself or others of any drawback, allowance, or refund of duties, on the exportation of merchandise, greater than that legally due thereon, shall be fined under this title or imprisoned not more than two years, or both, and such merchandise or the value thereof shall be forfeited.
Source credit: (June 25, 1948, ch. 645, 62 Stat. 718; Pub. L. 103–322, title XXXIII, § 330016(1)(K), Sept. 13, 1994, 108 Stat. 2147.)
- 1948Enacted · Act of June 25, 1948, ch. 645 · 62 Stat. 718
- 1994Amended · Pub. L. 103-322 · 108 Stat. 2147
A history note hasn’t been published yet. The record shows enactment by ch. 645 on 1948-06-25.
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