18 U.S.C. § 550 : US Code - Section 550: False claim for refund of duties

Search 18 U.S.C. § 550 : US Code - Section 550: False claim for refund of duties

Whoever knowingly and willfully files any false or fraudulent
entry or claim for the payment of drawback, allowance, or refund of
duties upon the exportation of merchandise, or knowingly or
willfully makes or files any false affidavit, abstract, record,
certificate, or other document, with a view to securing the payment
to himself or others of any drawback, allowance, or refund of
duties, on the exportation of merchandise, greater than that
legally due thereon, shall be fined under this title or imprisoned
not more than two years, or both, and such merchandise or the value
thereof shall be forfeited.