Fabio
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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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1.6 KiB
type, title, description, jurisdiction, corpus, kind, title_number, title_name, chapter_number, chapter_name, section, citation, status, release_point, release_date, source, source_url, source_identifier, source_file, source_hash, raw_snapshot_hash, text_hash, retrieved_at, confidence, tags
| type | title | description | jurisdiction | corpus | kind | title_number | title_name | chapter_number | chapter_name | section | citation | status | release_point | release_date | source | source_url | source_identifier | source_file | source_hash | raw_snapshot_hash | text_hash | retrieved_at | confidence | tags | ||
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| LegalText | 26 U.S.C. § 7304 | Penalty for fraudulently claiming drawback | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 75 | CRIMES, OTHER OFFENSES, AND FORFEITURES | 7304 | 26 U.S.C. § 7304 | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip | /us/usc/t26/s7304 | data/legal/raw/us/code/title-26/usc26.xml | eef0fcae6c6e1a977abc005d90872b12e512eac4e039ba13a48aed4d66b7b7b6 | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | 74254eb66f57301462ffbcc5f6c348ba512672a82f330d36c0bd0cf012ae1b5f | 2026-07-04 | official |
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26 U.S.C. § 7304 - Penalty for fraudulently claiming drawback
Text
Whenever any person fraudulently claims or seeks to obtain an allowance of drawback on goods, wares, or merchandise on which no internal tax shall have been paid, or fraudulently claims any greater allowance of drawback than the tax actually paid, he shall forfeit triple the amount wrongfully or fraudulently claimed or sought to be obtained, or the sum of $500, at the election of the Secretary.
(Aug. 16, 1954, ch. 736, 68A Stat. 869; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Notes
Editorial Notes
Amendments1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.