28 U.S.C. § 1395 | Fine, penalty or forfeiture

(a)

A civil proceeding for the recovery of a pecuniary fine, penalty or forfeiture may be prosecuted in the district where it accrues or the defendant is found.

(b)

A civil proceeding for the forfeiture of property may be prosecuted in any district where such property is found.

(c)

A civil proceeding for the forfeiture of property seized outside any judicial district may be prosecuted in any district into which the property is brought.

(d)

A proceeding in admiralty for the enforcement of fines, penalties and forfeitures against a vessel may be brought in any district in which the vessel is arrested.

(e)

Any proceeding for the forfeiture of a vessel or cargo entering a port of entry closed by the President in pursuance of law, or of goods and chattels coming from a State or section declared by proclamation of the President to be in insurrection, or of any vessel or vehicle conveying persons or property to or from such State or section or belonging in whole or in part to a resident thereof, may be prosecuted in any district into which the property is taken and in which the proceeding is instituted.

June 25, 1948, ch. 646 62 Stat. 936 (, .)

Historical and Revision Notes

section 3745(c) of title 26Mar. 3, 1911, ch. 231 36 Stat. 1100 Feb. 10, 1939, ch. 2, § 3745(c) 53 Stat. 460 Based on title 28, U.S.C., 1940 ed., §§ 104, 106, 107, and 108, and , U.S.C., 1940 ed., Internal Revenue Code (, §§ 43, 45, 46, 47, ; , ).

section 3745(c) of title 26 section 104 of title 28 section 3745(c) of title 26 section 108 of title 28This section consolidates , U.S.C., 1940 ed., with sections 104, 106, 107, and 108 of title 28, U.S.C., 1940 ed., relating to venue in civil proceedings to recover and enforce civil fines, penalties, and forfeitures, pecuniary or otherwise. Subsection (a) is based on said and said . Subsections (b) and (c) consolidate such sections 106 and 107 of title 28. Subsection (e) is based on such .

Subsection (b) substituted words “may be prosecuted in any district where such property is found” for “shall be prosecuted in the district where the seizure is made,” to include not only property seized, but also all other property subject to forfeiture.

section 1355 of this titleWords “civil” and “fine” were inserted to make this section applicable to the many provisions of the United States Code for fines essentially civil. (See reviser’s note under .)

section 3745(c) of title 26 section 1355 of this titleProvisions of , U.S.C., 1940 ed., that such suit may be brought “before any other court of competent jurisdiction” were omitted as misleading surplusage, since United States district courts, under , have exclusive jurisdiction.

Subsection (d) was added for completeness and clarity.

Changes were made in phraseology.

Senate Revision Amendment

section 3745(c) of Title 26While , U.S.C., Internal Revenue Code, is one of the sources of this section, it was eliminated from the schedule of repeals by Senate amendment. Therefore, such section 3745(c) remains in Title 26. See 80th Congress Senate Report No. 1559.