A criminal fraud statute also provides for sanctions to those presenting false information to Customs officers. The Acts created criminal and one civil offense that, along with fines and imprisonment, enable the government to prosecute persons for and to seize and forfeit property involved in or traceable to property involved in Money Laundering or Bank Secrecy Act violations. Importation fraud violations are included as specified unlawful activities or predicate offenses within the Money Laundering Control Act. Both of these statutes were enacted by Congress to discourage persons from evading the payment of lawful duties owed to the United States, although these laws apply today, whether or not the United States is deprived of lawful duties. They are enforced by special agents assigned to the Office of Enforcement who operate throughout the United States and in major trading centers of the world.
Rewards are applicable in many instances associated with the reporting of fraud.
No claims to original works. All Rights Reserved. It is intended as a research training tool for students. The authors shall not be liable for any risk or losses arising from the use of this information. Should you have questions regarding the use of the information in these pages, you should consult your own legal counsel.