Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 7304
Penalty for fraudulently claiming drawback
Official textgovinfo.govlast amended
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.
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Nearby sections (25 sections)
- 7267 · [§7267. Repealed. Pub. L. 94–455, title XIX, §1904(b)(8)(E)(i),…
- 7268 · Possession with intent to sell in fraud of law or to evade tax
- 7269 · Failure to produce records
- 7270 · Insurance policies
- 7271 · Penalties for offenses relating to stamps
- 7272 · Penalty for failure to register or reregister
- 7273 · Penalties for offenses relating to special taxes
- 7274 · [§7274. Repealed. Pub. L. 94–455, title XIX, §1904(b)(8)(E)(i),…
- 7275 · Penalty for offenses relating to certain airline tickets and…
- 7301 · Property subject to tax
- 7302 · Property used in violation of internal revenue laws
- 7303 · Other property subject to forfeiture
- 7304 · Penalty for fraudulently claiming drawback
- 7321 · Authority to seize property subject to forfeiture
- 7322 · Delivery of seized personal property to United States marshal
- 7323 · Judicial action to enforce forfeiture
- 7324 · Special disposition of perishable goods
- 7325 · Personal property valued at $100,000 or less
- 7326 · [§7326. Repealed. Pub. L. 115–141, div. U, title IV,…
- 7327 · Customs laws applicable
- 7328 · Cross references
- 7341 · Penalty for sales to evade tax
- 7342 · Penalty for refusal to permit entry or examination
- 7343 · Definition of term "person"
- 7344 · Extended application of penalties relating to officers of the…