False claim for refund of duties
Official text prohibited actmental stateif conditionpenaltylegal term
Whoever knowingly and files any false or fraudulent entry or claim for the payment of drawback, allowance, or refund of duties upon the exportation of merchandise, or knowingly or makes or files any false affidavit, abstract, record, certificate, or other document, with a view to securing the payment to himself or others of any drawback, allowance, or refund of duties, on the exportation of merchandise, greater than that legally due thereon, shall be or imprisoned not more than two years, or both, and such merchandise or the value thereof shall be .
History: (June 25, 1948, ch. 645, 62 Stat. 718 (PDF, 39 MB); Pub. L. 103–322, title XXXIII, §330016(1)(K), Sept. 13, 1994, 108 Stat. 2147 (PDF, 52 MB).)
Simplified explanation
It is a federal crime to knowingly file a false claim or false papers to get a refund of import taxes (a drawback) on exported goods that is bigger than what is legally owed.