All consuls of the United States having any knowledge or belief of any case or practice of any person who obtains verification of any invoice whereby the revenue of the United States is or may be defrauded, shall report the facts to the appropriate customs officer of the port where the revenue is or may be defrauded, or to the Secretary of the Treasury.
Apr. 5, 1906, ch. 1366, § 334 Stat. 100Pub. L. 91–271, title III, § 31984 Stat. 293(R.S. § 2863; , ; , , .)
Editorial Notes
Codification
act July 14, 1862, ch. 163, § 1812 Stat. 559R.S. § 2863 derived from , .
Amendments
Pub. L. 91–2711970— substituted reference to the appropriate customs officer for reference to the collector.
Statutory Notes and Related Subsidiaries
Effective Date of 1970 Amendment
Pub. L. 91–271section 203 of Pub. L. 91–271section 1500 of this titleFor effective date of amendment by , see , set out as a note under .
Executive Documents
Transfer of Functions
64 Stat. 1280Functions of all officers of Department of the Treasury and functions of all agencies and employees of such Department transferred, with certain exceptions, to Secretary of the Treasury, with power vested in him to authorize their performance or performance of any of his functions, by any of those officers, agencies, and employees, by Reorg. Plan No. 26 of 1950, §§ 1, 2, eff. , 15 F.R. 4935, , 1281, set out in the Appendix to Title 5, Government Organization and Employees. Customs officers, referred to in this section, are under Department of the Treasury.