26 CFR § 301.7304-1 - Penalty for fraudulently claiming drawback.
---
identifier: "/us/cfr/t26/s301.7304-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 301.7304-1 - Penalty for fraudulently claiming drawback."
title_number: 26
title_name: "Internal Revenue"
section_number: "301.7304-1"
section_name: "Penalty for fraudulently claiming drawback."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "F"
subchapter_name: "PROCEDURE AND ADMINISTRATION"
part_number: "301"
part_name: "PROCEDURE AND ADMINISTRATION"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "32 FR 15241, Nov. 3, 1967, unless otherwise noted."
cfr_part: "301"
---
# 301.7304-1 Penalty for fraudulently claiming drawback.
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 district director.
****provisions common to forfeitures