United States Statutes at Large/Volume 3/15th Congress/2nd Session/Chapter 36
Chap. XXXVI.—An Act providing additional penalties for false entries for the benefit of drawback, or bounty on exportation.
Act of March 2, 1799, ch. 22.
A sum equal to the value of the articles, forfeited by persons making false entry for benefit of drawback or bounty, in addition to former penalties.Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That in addition to the forfeitures and penalties heretofore provided by law, for making a false entry with the collector of any district, of any goods, wares, or merchandise, for the benefit of drawback or bounty on exportation, the person making such false entry shall, (except in cases heretofore excepted by law,) forfeit and pay to the United States a sum equal to the value of the articles mentioned or described in such entry; to be sued for, recovered, distributed, and accounted for, in the manner prescribed by the act entitled “An act to regulate the duties on imports and tonnage,” passed on the second day of March, one thousand seven hundred and ninety-nine.
Approved, February 20, 1819.