26 USC § 7304 - Penalty for fraudulently claiming drawback

---
identifier: "/us/usc/t26/s7304"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7304 - Penalty for fraudulently claiming drawback"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7304"
section_name: "Penalty for fraudulently claiming drawback"
chapter_number: 75
chapter_name: "CRIMES, OTHER OFFENSES, AND FORFEITURES"
subchapter_number: "C"
subchapter_name: "Forfeitures"
part_number: "I"
part_name: "PROPERTY SUBJECT TO FORFEITURE"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 869; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)"
---


# § 7304. 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 Secretary.

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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 869; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Editorial Notes

### Amendments

1976— struck out “or his delegate” after “Secretary”.