19 USC § 1681b - Enforcement

---
identifier: "/us/usc/t19/s1681b"
source: "usc"
legal_status: "official_prima_facie"
title: "19 USC § 1681b - Enforcement"
title_number: 19
title_name: "CUSTOMS DUTIES"
section_number: "1681b"
section_name: "Enforcement"
chapter_number: 4
chapter_name: "TARIFF ACT OF 1930"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(June 17, 1930, ch. 497, title VIII, § 803, as added Pub. L. 106–476, title IV, § 4004(a), Nov. 9, 2000, 114 Stat. 2180; amended Pub. L. 109–432, div. C, title IV, § 401(d), (e)(1), (3), Dec. 20, 2006, 120 Stat. 3048, 3049.)"
---


# § 1681b. Enforcement

**(a)** **Civil penalty** section 1681a of this title

Any person who violates a provision of  shall, in addition to the tax and any other penalty provided by law, be liable for a civil penalty for each violation equal to the greater of $1,000 or 5 times the amount of the tax imposed by chapter 52 of the Internal Revenue Code of 1986 on all cigarettes or smokeless tobacco products that are the subject of such violation.

**(b)** **Forfeitures** section 1681a of this title

Any tobacco product, cigarette papers, or tube, or any smokeless tobacco product, that was imported into the United States or is sought to be imported into the United States in violation of, or without meeting the requirements of,  shall be forfeited to the United States, or to any State in which such tobacco product, cigarette papers, or tube is found. Notwithstanding any other provision of law, any product forfeited to the United States, or to any State, pursuant to this subtitle shall be destroyed.

---

**Source Credit**: (June 17, 1930, ch. 497, title VIII, § 803, as added Pub. L. 106–476, title IV, § 4004(a), Nov. 9, 2000, 114 Stat. 2180; amended Pub. L. 109–432, div. C, title IV, § 401(d), (e)(1), (3), Dec. 20, 2006, 120 Stat. 3048, 3049.)

## Editorial Notes

### References in Text

Chapter 52 of the Internal Revenue Code of 1986, referred to in subsec. (a), is classified to section 5701 et seq. of Title 26, Internal Revenue Code.

### Codification

Another section 803 of act , is classified to .

### Amendments

2006—Subsec. (a). , inserted “or smokeless tobacco products” after “cigarettes”.

Subsec. (b). , (e)(3), in first sentence, inserted “, or any smokeless tobacco product,” before “that was imported” and “, or to any State in which such tobacco product, cigarette papers, or tube is found” before period at end and, in second sentence, inserted “, or to any State,” after “United States”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 2006 Amendment

Amendment by  applicable with respect to goods entered, or withdrawn from warehouse for consumption, on or after the 15th day after , see , set out as a note under .

### Effective Date

Section effective 30 days after , see , set out as a note under .