18-U.S.C.-550
§550 – False Claim For Refund of Duties
Pathway
Title 18 > Part I > Chapter 27 > Section 550
Details
- Reference: Section 550
- Legend: §550 – False Claim For Refund of Duties
- USCode Year: 2013
Provision Content
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.
(June 25, 1948, ch. 645, 62 Stat. 718; Pub. L. 103–322, title XXXIII, §330016(1)(K), Sept. 13, 1994, 108 Stat. 2147.)
Historical and Revision Notes
Based on section 1590 of title 19, U.S.C., 1940 ed., Customs Duties (June 17, 1930, ch. 497, title IV, §590, 46 Stat. 750).
Reference to felony, contained in words such person shall be guilty of a felony was omitted as unnecessary in view of definition of felony in section 1 of this title. This, too, was the policy adopted by the codifiers of the 1909 Criminal Code. (See S. Rept. 10, pt. I, pp. 12, 13, and 14, 60th Cong., 1st sess.)
Words and upon conviction thereof before shall be punished were also omitted as unnecessary, since punishment cannot be imposed until a conviction is secured.
Changes were made in phraseology.
Amendments
1994—Pub. L. 103–322 substituted fined under this title for fined not more than $5,000.
U.S. Encyclopedia of Law Coverage
18-U.S.C.-504 in the Legal Encyclopedia: Criminal Law
In this entry about 18-U.S.C.-504, find legal reference material, bibliographies and premiere content related to criminal law in the American Encyclopedia of Law, presenting a comprehensive view of the United States criminal law-specific issues, written by authorities in the field.
18-U.S.C.-542 in the Legal Encyclopedia: Crimes
In this entry about 18-U.S.C.-542, find legal reference material, bibliographies and premiere content related to crimes in the American Encyclopedia of Law, presenting a comprehensive view of the United States crimes-specific issues, written by authorities in the field.
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