Page:United States Statutes at Large Volume 46 Part 1.djvu/793

 750 SEVENTY-FIRST C ONGRESS. SEss. II. CE. 497. 1930 . AnMnMTRATIVE PRO- States, and the vessel shall pay a tonnage duty of 50 cents per net vlsloxs. Ton nag e du ty on to n. vessel. Unlawful relanding. SEC. 589. UNLAWF UL RELAND ING. Penalty for re If any merchandise entered or withdrawn for exportation without ing without, entry, goods withdrawn for payment of the duties thereon, or with intent to obtain a drawback of ex Portation. the duties paid, or of any other allowances given by law on the expor- tation thereof, is relanded at any place in the United States without entry therefor having been made, the same shall be considered and treated as having been imported into the United States contrary to law, and all perso ns concern ed therein and such merchandis e shall be liable to the same penalties as are prescribed by section 593 of this Act. Fal se dra wba ck SEC. 590. FALSE DRAWBACK CLAIM. claim. Punish ment for fi ling If any person shall knowingly and willfully file any false or fraud- false claim s for dr aw- back, etc. ulent entry or claim for the payment of drawback, allowance, or refund o f duties u pon the ex portation of merchan dise, or s hall know- ingly or willfully make or file any false affidavit, abstract, record, cer- tificate, or other document, with a view to securing the payment to himself or others of any drawback, allowance, or refund of duties, on the expor tation of m ercha ndise, grea ter t han t hat l egall y due thereon, such person shall be guilty of a felony, and upon conviction Forfeiture of goods. thereof shall be punished by a fine of not more than $5,000, or by imprisonment for not more than two years, or both, and the mer- chandise or the value thereof to which such false entry or claim, affi- davit, abstrac t, record, certific ate, or other docum ent relates shall be subject to forfeiture. Fraud. SEC. 591. FRAUD-PERSONAL PENALTIES. Punishment for mak- ing false entries, etc. If any consignor, seller, owner, importer, consignee, agent, or Illegal acts specified. other person or persons enters or introduces, or attempts to enter or introduce, into the commerce of the United States any imported merchandise by means of any fraudulent or false invoice, declara- tion, affidavit, letter, paper, or by means of any false statement, written or verbal, or by means of any false or fraudulent practice or An te p 724 appliance whatsoever, or makes any false statement in any declara- tion under the provisions of section 485 of this Act (relating to declaration on entry) without reasonable cause to believe the truth of such statement, or aids or procures the making of any such false statement as to any matter material thereto without reasonable cause to believe the truth of such statement, or is guilty of any willfu l act o r omiss ion by means w hereof the Uni ted Sta tes sha ll or may be dep rived o f the l awful d uties, or any portion thereo f, accruing upon the merchandise, or any portion thereof, embraced or referred to in such invoice, declaration, affidavit, letter, paper, or statement, or affected by such act or omission, such person or persons shall upon conviction be fined for each offense a sum not exceeding $5,000, or be imprisoned for a time not exceeding two years, or both, Proviso. Imports not released in the discretion of the court : Provided, That nothing in this section from forfeiture. shall be construed to relieve imported merchandise from forfeiture by reason of such false statement or for any cause elsewhere pro- vided by law. SEC. 592. SAME-PENALTY AGAINST GOODS. Forfeiture of goods fraudulently entered, If any consignor, seller, owner, importer, consignee, agent, or et c' other person or persons enters or introduces, or attempts to enter or

�