26 C.F.R. § 301.7304-1 Penalty for fraudulently claiming drawback.
Title 26 - Internal Revenue
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
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Other Offenses
§ 301.7304-1 Penalty for fraudulently claiming drawback.
