26 U.S.C. § 7304

Penalty for fraudulently claiming drawback

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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.

Notes of Decisions

Cited in 2 cases, 1996–2013 · leading case: Brittani Nicole Williams v. United States, 112 Fed. Cl. 67 (Fed. Cl. 2013).

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Brittani Nicole Williams v. United States, 112 Fed. Cl. 67 (Fed. Cl. 2013). · cites it 14× “§ 6532 (a)(1) (periods of limitation on suits); 26 U.S.C. § 7304 (fraudulent return penalty); 26 U.”

Benchmark Bank v. Crowder, 919 S.W.2d 657 (Tex. 1996). “See 26 U.S.C. § 7304 . The Crowders sought a partial summary judgment on liability only.”

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