Whoever, being an officer of the revenue, knowingly admits to entry, any goods, wares, or merchandise, upon payment of less than the amount of duty legally due, shall be fined under this title or imprisoned not more than two years, or both, and removed from office.
June 25, 1948, ch. 645 62 Stat. 716 Pub. L. 103–322, title XXXIII, § 330016(1)(K)108 Stat. 2147 (, ; , , .)
Historical and Revision Notes
Mar. 4, 1909, ch. 321, § 68 35 Stat. 1101 Based on title 18, U.S.C., 1940 ed., § 125 (, ).
section 2 of this titleReference to persons aiding, contained in words “or aid in admitting,” was omitted as unnecessary as such persons are made principals by .
Changes were made in phraseology.
Editorial Notes
Amendments
Pub. L. 103–3221994— substituted “fined under this title” for “fined not more than $5,000”.