27 C.F.R. § 70.100 Penalty for fraudulently claiming drawback.
Title 27 - Alcohol, Tobacco Products and Firearms
Whenever any person fraudulently claims or seeks to obtain an allowance of drawback on goods, wares, or merchandise on which no internal revenue tax shall have been paid, or fraudulently claims any greater allowance of drawback than the tax actually paid, that person shall forfeit triple the amount wrongfully or fraudulently claimed or sought to be obtained, or the sum of $500, at the election of the appropriate TTB officer. (26 U.S.C. 7304) [T.D. ATF–301, 55 FR 47615, Nov. 14, 1990]
Title 27: Alcohol, Tobacco and Firearms
PART 70—PROCEDURE AND ADMINISTRATION
Subpart D—Collection of Excise and Special (Occupational) Tax
Additions to the Tax, Additional Amounts, and Assessable Penalties
§ 70.100 Penalty for fraudulently claiming drawback.
