# 26 U.S.C. § 7304: Penalty for fraudulently claiming drawback

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7304>. Cite pinpoints as 26 U.S.C. § 7304(a)(1).

Whenever any person fraudulently claims or seeks to obtain an allowance of drawback on goods, wares, or merchandise on which no internal tax shall have been paid, or fraudulently claims any greater allowance of drawback than the tax actually paid, he shall forfeit triple the amount wrongfully or fraudulently claimed or sought to be obtained, or the sum of $500, at the election of the Secretary.

## Regulations

- [Treas. Reg. § 301.7304-1](/26/reg/301.7304-1.md): Penalty for fraudulently claiming drawback. (interprets § 7304)

Derived from: 1939 § 3326

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 869
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834