I.R.C. § 5608(a) Fraudulent Claim For Drawback
Every person who fraudulently claims, or seeks, or obtains an allowance of drawback
on any distilled spirits, or fraudulently claims any greater allowance or drawback
than the tax actually paid or determined thereon, shall forfeit and pay to the Government
of the United States triple the amount wrongfully and fraudulently sought to be obtained,
and shall be imprisoned not more than 5 years; and every owner, agent, or master
of any vessel or other person who knowingly aids or abets in the fraudulent collection
or fraudulent attempts to collect any drawback upon, or knowingly aids or permits
any fraudulent change in the spirits so shipped, shall be fined not more than $5,000,
or imprisoned not more than 3 years, or both, and the ship or vessel on board of
which such shipment was made or pretended to be made shall be forfeited to the United
States, whether a conviction of the master or owner be had or otherwise, and proceedings
may be had in admiralty by libel for such forfeiture.
I.R.C. § 5608(b) Unlawful Relanding
Every person who, with intent to defraud the United States, relands within the jurisdiction
of the United States any distilled spirits which have been shipped for exportation
under the provisions of this chapter, or who receives such relanded distilled spirits,
and every person who aids or abets in such relanding or receiving of such spirits,
shall be fined not more than $5,000, or imprisoned not more than 3 years, or both;
and all distilled spirits so relanded, together with the vessel from which the same
were relanded within the jurisdiction of the United States, and all vessels, vehicles,
or aircraft used in relanding and removing such distilled spirits, shall be forfeited
to the United States.
(Added by Pub. L. 85-859, title II, 201, Sept. 2, 1958, 72 Stat. 1403, and amended by Pub. L. 89-44, title VIII, 805(e), June 21, 1965, 79 Stat. 161.)
1965--Subsec. (b). Pub. L. 89-44 substituted “, with intent to defraud the United States,” for “intentionally”
after “Every person who”.
EFFECTIVE DATE OF 1965 AMENDMENT
Amendment by Pub. L. 89-44 effective July 1, 1965, see section 805(g)(1)
of Pub. L. 89-44, set out as a note under section 5008 of this title.
FEDERAL RULES OF CIVIL PROCEDURE
Admiralty and maritime rules of practice (which included libel procedures) were superseded,
and civil and admiralty procedures in United States district courts were unified,
effective July 1, 1966, see rule 1 and Supplemental Rules for Certain Admiralty and
Maritime Claims, Title 28, Appendix, Judiciary and Judicial Procedure.
A prior section 5608, act Aug. 16, 1954, ch. 736, 68A Stat. 685, related to penalty for making or fermenting mash on unauthorized premises, illegal
use of spirits, unlawful removal of vinegar, etc., prior to the general revision of
this chapter by Pub. L. 85-859. See sections 5505(i), 5601(a)(7), (8),
(9)(A), (12), 5615(4), and 5687 of this title.
Provisions similar to those comprising this section were contained in prior section
5648, act Aug. 16, 1954, ch. 736, 68A Stat. 694, prior to the general revision of this chapter by Pub. L. 85-859.