[Code of Federal Regulations]
[Title 31, Volume 1]
[Revised as of July 1, 2006]
From the U.S. Government Printing Office via GPO Access
[CITE: 31CFR27.3]

[Page 278-279]
 
                  TITLE 31--MONEY AND FINANCE: TREASURY
 
PART 27_CIVIL PENALTY ASSESSMENT FOR MISUSE OF DEPARTMENT OF THE TREASURY 
NAMES, SYMBOLS, ETC.--Table of Contents
 
Sec.  27.3  Assessment of civil penalties.

    (a) General Rule. An assessing official may impose a civil penalty 
on any person--
    (1) Who uses in connection with, or as a part of, any advertisement, 
solicitation, business activity, or product, whether alone or with other 
words, letters, symbols, or emblems;
    (i) The words ``Department of the Treasury,'' ``United States Secret 
Service,'' ``United States Customs Service,'' ``Internal Revenue 
Service,'' ``Bureau of Alcohol, Tobacco and Firearms,'' ``Bureau of the 
Public Debt,'' ``Bureau of Engraving and Printing,'' ``Comptroller of 
the Currency,'' ``Federal Law

[[Page 279]]

Enforcement Training Center,'' ``Financial Crimes Enforcement Network,'' 
``United States Mint,'' or the name of any service, bureau, office, or 
other subdivision of the Department of the Treasury;
    (ii) The titles ``Secretary of the Treasury,'' ``Treasurer of the 
United States,'' ``Director of the Secret Service,'' ``Commissioner of 
Customs,'' ``Commissioner of Internal Revenue,'' ``Director, Bureau of 
Alcohol, Tobacco and Firearms,'' ``Commissioner of the Public Debt,'' 
``Director of the Bureau of Engraving and Printing,'' ``Comptroller of 
the Currency,'' ``Director of the Federal Law Enforcement Training 
Center,'' ``Director of the Financial Crimes Enforcement Network,'' 
``Director of the United States Mint,'' or the title of any other 
officer or employee of the Department of the Treasury or subdivision 
thereof;
    (iii) The abbreviations or initials of any entity or title referred 
to in paragraph (a)(1)(i) or (a)(1)(ii) of this section, including but 
not limited to ``USSS,'' ``USCS,'' ``IRS,'' ``ATF,'' or ``BATF,'' 
``BPD,'' ``FLETC,'' ``FINCEN'' or ``FinCEN,''and ``SBMO'';
    (iv) The words ``United States Savings Bond,'' including any 
variation thereof, or the name of any other security, obligation, or 
financial instrument issued by the Department of the Treasury or any 
subdivision thereof;
    (v) Any symbol, emblem, seal, or badge of an entity referred to in 
paragraph (a)(1)(i) of this section (including the design of any 
envelope, stationery, or identification card used by such an entity); or
    (vi) Any colorable imitation of any such words, titles, 
abbreviations, initials, symbol, emblem, seal, or badge; and
    (2) Where such use is in a manner that could reasonably be 
interpreted or construed as conveying the false impression that such 
advertisement, solicitation, business activity, or product is in any 
manner approved, endorsed, sponsored, or authorized by, or associated 
with the Department of the Treasury or any entity referred to in 
paragraph (a)(1)(i) of this section, or any officer, or employee 
thereof.
    (b) Disclaimers. Any determination of whether a person has violated 
the provisions of paragraph (a) of this section shall be made without 
regard to any use of a disclaimer of affiliation with the United States 
Government or any particular agency or instrumentality thereof.
    (c) Civil Penalty. An assessing official may impose a civil penalty 
on any person who violates the provisions of paragraph (a) of this 
section. The amount of a civil monetary penalty shall not exceed $5,000 
for each and every use of any material in violation of paragraph (a), 
except that such penalty shall not exceed $25,000 for each and every use 
if such use is in a broadcast or telecast.
    (d) Time Limitations. (1) Civil penalties imposed under this part 
must be assessed before the end of the three year period beginning on 
the date of offense charged.
    (2) An assessing official may commence a civil action to recover or 
enforce any civil penalty imposed in a Final Notice of Assessment issued 
pursuant to Sec.  27.7 at any time before the end of the two year period 
beginning on the date of the Final Notice of Assessment. If judicial 
review of the Final Notice of Assessment is sought, the two year period 
begins to run from the date that a final and unappealable court order is 
issued.
    (e) Criminal Proceeding. No civil penalty may be imposed under this 
part with respect to any violation of paragraph (a) of this section 
after a criminal proceeding on the same violation has been commenced by 
indictment or information under 31 U.S.C. 333(d).