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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 19 U.S.C. § 64 Laws imposing fines applicable to persons acting under customs laws us united_states_code code_section 19 CUSTOMS DUTIES 1 COLLECTION DISTRICTS, PORTS, AND OFFICERS 64 19 U.S.C. § 64 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc19@119-100.zip /us/usc/t19/s64 data/legal/raw/us/code/title-19/usc19.xml e74a8418ed5b2a2dca518971f03ee220cee4c09551af709e95ce219ba397342f c90da65eeb9b6895d254e48af923eedc3b1275c7e88d986eb56f934bfcdfdf5c 0032429cde1b303a6c78d7710c3a8cfd84d3b4bd35cf8cd794b94bcc97201b17 2026-07-04 official
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19 U.S.C. § 64 - Laws imposing fines applicable to persons acting under customs laws

Text

All Acts and parts of Acts imposing fines, penalties, or other punishment for offenses committed by an internal revenue officer or other officer of the Department of the Treasury of the United States, or under any bureau thereof, shall apply to all persons whomsoever, employed, appointed, or acting under the authority of any customs law, when such persons are designated or acting as officers or deputies, or persons having the custody or disposition of any public money.

(Feb. 8, 1875, ch. 36, § 23 (part), 18 Stat. 312.)

Notes

Editorial Notes

Codification Section is based on section 23 (as related to persons acting under any customs law) of act Feb. 8, 1875. Provisions of section 23 (as related to persons acting under any internal revenue law or any revenue provisions of any law of the United States) were repealed effective Feb. 11, 1939, by section 4 of act Feb. 10, 1939 (53 Stat. 1) and incorporated as section 4048 of Title 26, Internal Revenue Code of 1939. The Internal Revenue Code of 1939 was repealed by the Internal Revenue Code of 1954. The Internal Revenue Code of 1954 was redesignated the Internal Revenue Code of 1986 by Pub. L. 99514, § 2, Oct. 22, 1986, 100 Stat. 2095. Provisions of former section 4048 are covered by section 7344 of Title 26, Internal Revenue Code.