§ 1681b. — Enforcement.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 19USC1681b]
TITLE 19--CUSTOMS DUTIES
CHAPTER 4--TARIFF ACT OF 1930
SUBTITLE V--REQUIREMENTS APPLICABLE TO IMPORTS OF CERTAIN CIGARETTES
Sec. 1681b. Enforcement
(a) Civil penalty
Any person who violates a provision of section 1681a of this title
shall, in addition to the tax and any other penalty provided by law, be
liable for a civil penalty for each violation equal to the greater of
$1,000 or 5 times the amount of the tax imposed by chapter 52 of the
Internal Revenue Code of 1986 on all cigarettes that are the subject of
such violation.
(b) Forfeitures
Any tobacco product, cigarette papers, or tube that was imported
into the United States or is sought to be imported into the United
States in violation of, or without meeting the requirements of, section
1681a of this title shall be forfeited to the United States.
Notwithstanding any other provision of law, any product forfeited to the
United States pursuant to this subtitle shall be destroyed.
(June 17, 1930, ch. 497, title VIII, Sec. 803, as added Pub. L. 106-476,
title IV, Sec. 4004(a), Nov. 9, 2000, 114 Stat. 2180.)
References in Text
Chapter 52 of the Internal Revenue Code of 1986, referred to in
subsec. (a), is classified to section 5701 et seq. of Title 26, Internal
Revenue Code.
