26 U.S.C. § 7304
§ 7304. Penalty for fraudulently claiming drawback
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The law as written
Current through Public Law 119-102. Amendment notes omitted.
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.