[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR191.62]



[Page 555-556]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

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



[[Page 556]]



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.