Public Law 119-88 (05/04/2026)

18 U.S.C. § 1915

Compromise of customs liabilities

Whoever, being an officer of the United States, without lawful authority compromises or abates or attempts to compromise or abate any claim of the United States arising under the customs laws for any fine, penalty or forfeiture, or in any manner relieves or attempts to relieve any person, vessel, vehicle, merchandise or baggage therefrom, shall be fined under this title or imprisoned not more than two years, or both.

June 25, 1948, ch. 645 62 Stat. 793 Pub. L. 103–322, title XXXIII, § 330016(1)(K)108 Stat. 2147 (, ; , , .)

Historical and Revision Notes

section 1616 of title 19June 17, 1930, ch. 497 46 Stat. 757 Based on , U.S.C., 1940 ed., Customs Duties (, title IV, § 616, ).

section 1 of this titlesection 550 of this titleDesignation of the offense as a felony was omitted as unnecessary in view of definitive . (See reviser’s note under .)

Words “and upon conviction thereof” were also omitted as unnecessary, since punishment could not be imposed until after conviction.

Changes were made in phraseology.

Editorial Notes

Amendments

Pub. L. 103–3221994— substituted “fined under this title” for “fined not more than $5,000”.