{"identifier":"/us/usc/t18/s550","title_num":"18","num":"§ 550.","heading":"False claim for refund of duties","status":null,"guid":"idbbf2573c-4aa6-11eb-bce4-d6beeb6aa2d0","source_credit":"(June 25, 1948, ch. 645, 62 Stat. 718; Pub. L. 103–322, title XXXIII, § 330016(1)(K), Sept. 13, 1994, 108 Stat. 2147.)","seq_in_title":218,"parent_identifier":"/us/usc/t18/ptI/ch27","ancestors":[{"identifier":"/us/usc/t18","level":"title","num":"Title 18—","heading":"CRIMES AND CRIMINAL PROCEDURE","status":null,"is_section":false},{"identifier":"/us/usc/t18/ptI","level":"part","num":"PART I—","heading":"CRIMES","status":null,"is_section":false},{"identifier":"/us/usc/t18/ptI/ch27","level":"chapter","num":"CHAPTER 27—","heading":"CUSTOMS","status":null,"is_section":false}],"xml":"<section xmlns=\"http://xml.house.gov/schemas/uslm/1.0\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:dc=\"http://purl.org/dc/elements/1.1/\" xmlns:dcterms=\"http://purl.org/dc/terms/\" style=\"-uslm-lc:I80\" id=\"id746af820-3b28-11eb-ad8c-9fba61cd9daf\" identifier=\"/us/usc/t18/s550\"><num value=\"550\">§ 550.</num><heading> False claim for refund of duties</heading><content>\n<p style=\"-uslm-lc:I11\" class=\"indent0\">Whoever knowingly and willfully 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 willfully 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 fined under this title or imprisoned not more than two years, or both, and such merchandise or the value thereof shall be forfeited.</p>\n</content><sourceCredit id=\"id746af821-3b28-11eb-ad8c-9fba61cd9daf\">(<ref href=\"/us/act/1948-06-25/ch645\">June 25, 1948, ch. 645</ref>, <ref href=\"/us/stat/62/718\">62 Stat. 718</ref>; <ref href=\"/us/pl/103/322/tXXXIII/s330016/1/K\">Pub. L. 103–322, title XXXIII, § 330016(1)(K)</ref>, <date date=\"1994-09-13\">Sept. 13, 1994</date>, <ref href=\"/us/stat/108/2147\">108 Stat. 2147</ref>.)</sourceCredit>\n<notes type=\"uscNote\" id=\"id746af822-3b28-11eb-ad8c-9fba61cd9daf\">\n<note style=\"-uslm-lc:I74\" topic=\"historicalAndRevision\" id=\"id746af823-3b28-11eb-ad8c-9fba61cd9daf\"><heading class=\"centered smallCaps\">Historical and Revision Notes</heading><p style=\"-uslm-lc:I21\" class=\"indent0\">Based on <ref href=\"/us/usc/t19/s1590\">section 1590 of title 19</ref>, U.S.C., 1940 ed., Customs Duties (<ref href=\"/us/act/1930-06-17/ch497\">June 17, 1930, ch. 497</ref>, title IV, § 590, <ref href=\"/us/stat/46/750\">46 Stat. 750</ref>).</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Reference to felony, contained in words “such person shall be guilty of a felony” was omitted as unnecessary in view of definition of felony in <ref href=\"/us/usc/t18/s1\">section 1 of this title</ref>. This, too, was the policy adopted by the codifiers of the 1909 Criminal Code. (See S. Rept. 10, pt. I, pp. 12, 13, and 14, 60th Cong., 1st sess.)</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Words “and upon conviction thereof” before “shall be punished” were also omitted as unnecessary, since punishment cannot be imposed until a conviction is secured.</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Changes were made in phraseology.</p>\n</note>\n<note style=\"-uslm-lc:I74\" role=\"crossHeading\" topic=\"editorialNotes\" id=\"id746af824-3b28-11eb-ad8c-9fba61cd9daf\"><heading class=\"centered\"><b>Editorial Notes</b></heading></note>\n<note style=\"-uslm-lc:I74\" topic=\"amendments\" id=\"id746af825-3b28-11eb-ad8c-9fba61cd9daf\"><heading class=\"centered smallCaps\">Amendments</heading><p style=\"-uslm-lc:I21\" class=\"indent0\">1994—<ref href=\"/us/pl/103/322\">Pub. L. 103–322</ref> substituted “fined under this title” for “fined not more than $5,000”.</p>\n</note>\n</notes>\n</section>","provision":null,"duplicates":[],"release":{"label":"116-252","currency_date":"2020-12-22","congress":116,"law_num":252,"excluded_laws":[],"update_num":null,"seq":222,"is_partial":false,"caveat":null,"titles_affected":["18","20","31","34","40","42"],"ingested_titles":[]},"served_from":{"label":"116-252","currency_date":"2020-12-22","congress":116,"law_num":252,"excluded_laws":[],"update_num":null,"seq":222,"is_partial":false,"caveat":null,"titles_affected":["18","20","31","34","40","42"],"ingested_titles":[]},"content_first_seen":{"label":"116-214","currency_date":"2020-12-05","congress":116,"law_num":214,"excluded_laws":[],"update_num":null,"seq":218,"is_partial":false,"caveat":null,"titles_affected":["02","09","11a","15","16","18","18a","20","21","22","28a","31","37","38","39","40","41","51","52","54"],"ingested_titles":[]},"is_exact":true,"note":null}