[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.7304-1]

[Page 491]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                             Other Offenses
 
Sec. 301.7304-1  Penalty for fraudulently claiming drawback.

    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 district director.

                    provisions common to forfeitures