[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR191.62]

[Page 555]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 191--DRAWBACK--Table of Contents
 
                    Subpart F--Verification of Claims
 
Sec. 191.62  Penalties.

    (a) Criminal penalty. Any person who knowingly and willfully files 
any false or fraudulent entry or claim for the payment of drawback upon 
the exportation of merchandise or knowingly or willfully makes or files 
any false document for the purpose of securing the payment to himself or 
others of any drawback on the exportation of merchandise greater than 
that legally due, shall be subject to the criminal provisions of 18 
U.S.C. 550, 1001 or any other appropriate criminal sanctions.
    (b) Civil penalty. Any person who seeks, induces or affects the 
payment of drawback, by fraud or negligence, or attempts to do so, is 
subject to civil penalties, as provided under 19 U.S.C. 1593a. A 
fraudulent violation is subject to a maximum administrative penalty of 3 
times the total actual or potential loss of revenue. Repetitive 
negligent violations are subject to a maximum penalty equal to the 
actual or potential loss of revenue.