18 U.S.C. § 543 : US Code - Section 543: Entry of goods for less than legal duty

Search 18 U.S.C. § 543 : US Code - Section 543: Entry of goods for less than legal duty

Whoever, being an officer of the revenue, knowingly admits to
entry, any goods, wares, or merchandise, upon payment of less than
the amount of duty legally due, shall be fined under this title or
imprisoned not more than two years, or both, and removed from
office.