19 U.S.C. § 1619 — Award of compensation to informers

Page 307 TITLE 19—CUSTOMS DUTIES § 1619 and functions of the Secretary of Transportation relat- ing thereto, to the Department of Homeland Security, and for treatment of related references, see sections 468(b), 551(d), 552(d), and 557 of Title 6, Domestic Secu- rity, and the Department of Homeland Security Reor- ganization Plan of November 25, 2002, set out as a note under section 542 of Title 6. For transfer of functions, personnel, assets, and li- abilities of the United States Customs Service of the Department of the Treasury, including functions of the Secretary of the Treasury relating thereto, to the Sec- retary of Homeland Security, and for treatment of re- lated references, see sections 203(1), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of Novem- ber 25, 2002, as modified, set out as a note under section 542 of Title 6. For establishment of U.S. Customs and Border Protection in the Department of Homeland Se- curity, treated as if included in Pub. L. 107–296 as of Nov. 25, 2002, see section 211 of Title 6, as amended gen- erally by Pub. L. 114–125, and section 802(b) of Pub. L. 114–125, set out as a note under section 211 of Title 6. Executive Documents TRANSFER OF FUNCTIONS Substitution in text of references to Commandant of the Coast Guard and Commissioner of Customs for ‘‘the Secretary of Commerce’’ under the authority of Reorg. Plan No. 3 of 1946, see note set out under section 1613 of this title. § 1619. Award of compensation to informers (a) In general If— (1) any person who is not an employee or of- ficer of the United States— (A) detects and seizes any vessel, vehicle, aircraft, merchandise, or baggage subject to seizure and forfeiture under the customs laws or the navigation laws and reports such detection and seizure to a customs officer, or (B) furnishes to a United States attorney, the Secretary of the Treasury, or any cus- toms officer original information con- cerning— (i) any fraud upon the customs revenue, or (ii) any violation of the customs laws or the navigation laws which is being, or has been, perpetrated or contemplated by any other person; and (2) such detection and seizure or such infor- mation leads to a recovery of— (A) any duties withheld, or (B) any fine, penalty, or forfeiture of prop- erty incurred; the Secretary may award and pay such person an amount that does not exceed 25 percent of the net amount so recovered. (b) Forfeited property not sold If— (1) any vessel, vehicle, aircraft, merchandise, or baggage is forfeited to the United States and is thereafter, in lieu of sale— (A) destroyed under the customs or naviga- tion laws, or (B) delivered to any governmental agency for official use, and (2) any person would be eligible to receive an award under subsection (a) but for the lack of sale of such forfeited property, the Secretary may award and pay such person an amount that does not exceed 25 percent of the appraised value of such forfeited property. (c) Dollar limitation The amount awarded and paid to any person under this section may not exceed $250,000 for any case. (d) Source of payment Unless otherwise provided by law, any amount paid under this section shall be paid out of ap- propriations available for the collection of the customs revenue. (e) Recovery of bail bond For purposes of this section, an amount recov- ered under a bail bond shall be deemed a recov- ery of a fine incurred. (June 17, 1930, ch. 497, title IV, § 619, 46 Stat. 758; Aug. 5, 1935, ch. 438, title III, § 305, 49 Stat. 527; Pub. L. 98–473, title II, §§ 319, 321, Oct. 12, 1984, 98 Stat. 2056; Pub. L. 98–573, title II, § 213(a)(15), Oct. 30, 1984, 98 Stat. 2988; Pub. L. 99–570, title III, § 3125, Oct. 27, 1986, 100 Stat. 3207–88.) Editorial Notes PRIOR PROVISIONS Provisions similar to those in this section were con- tained in act Sept. 21, 1922, ch. 356, title IV, § 619, 42 Stat. 988. That section was superseded by section 619 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act. Provisions somewhat similar to those in this section, but applicable in part to any officer of the customs or other person, were contained in act June 22, 1874, ch. 391, § 4, 18 Stat. 186. Section 3 of the 1874 act required the Secretary of the Treasury to make suitable com- pensation in certain cases, as thereinafter provided, made an appropriation and required payments to be re- ported to Congress. Section 6 required claims to com- pensation to be established to the satisfaction of the court or judge, and required satisfactory proof when the fine, etc., was collected without judicial pro- ceedings. All of these sections were repealed by act Sept. 21, 1922, ch. 356, title IV, § 643, 42 Stat. 989. Section 2 of the act of June 22, 1874, ch. 391, repealed all provisions under which moieties of fines, etc., were paid to informers, etc., and required the proceeds of all fines, penalties, and forfeitures to be paid into the Treasury. This last provision was omitted from the Code as superseded by section 527 of this title (act Mar. 4, 1907, ch. 2918, § 1, 34 Stat. 1315). Section 26 of that Act repealed inconsistent laws and saved existing rights. It was omitted from the Code as temporary and executed. R.S. § 2948, providing that additional duties were not to be deemed fines, etc., for distribution to customs of- ficers, became inoperative by the repeal of all provi- sions for payment of moieties of fines, etc., to inform- ers or officers, by the act of June 2, 1874, ch. 391, § 2, and was repealed by act Sept. 21, 1922, ch. 356, title IV, § 642, 42 Stat. 989. An appropriation for compensation in lieu of moieties was made by act Mar. 2, 1926, ch. 43, § 1, 44 Stat. 141. Similar appropriations were contained in prior acts. AMENDMENTS 1986—Pub. L. 99–570 amended section generally. Prior to amendment, section read as follows: ‘‘Any person not an officer of the United States who detects and seizes any vessel, vehicle, aircraft, merchandise, or baggage subject to seizure and forfeiture under the cus- toms laws or the navigation laws, and who reports the same to an officer of the customs, or who furnishes to a United States attorney, to the Secretary of the Page 308 TITLE 19—CUSTOMS DUTIES § 1620 1 See Codification note below. Treasury, or to any customs officer original informa- tion concerning any fraud upon the customs revenue, or a violation of the customs laws or the navigation laws, perpetrated or contemplated, which detection and seizure or information leads to a recovery of any duties withheld, or of any fine, penalty, or forfeiture incurred, may be awarded and paid by the Secretary of the Treas- ury a compensation of 25 per centum of the net amount recovered, but not to exceed $250,000 in any case, which shall be paid out of any appropriations available for the collection of the revenue from customs. For the pur- poses of this section an amount recovered under a bail bond shall be deemed a recovery of a fine incurred. If any vessel, vehicle, aircraft, merchandise, or baggage is forfeited to the United States, and is thereafter, in lieu of sale, destroyed under the customs or navigation laws or delivered to any governmental agency for official use, compensation of 25 per centum of the appraised value thereof may be awarded and paid by the Sec- retary of the Treasury under the provisions of this sec- tion, but not to exceed $250,000 in any case. In no event shall the Secretary delegate the authority to pay an award under this section in excess of $10,000 to an offi- cial below the level of the Commissioner of Customs.’’ 1984—Pub. L. 98–573, § 213(a)(15)(A), and Pub. L. 98–473, § 321, inserted reference to aircraft in two places. Pub. L. 98–573, § 213(a)(15)(B), substituted ‘‘$250,000’’ for ‘‘$50,000’’ in two places. Pub. L. 98–473, § 319(a), substituted ‘‘$150,000’’ for ‘‘$50,000’’. Pub. L. 98–473, § 319(b), inserted ‘‘In no event shall the Secretary delegate the authority to pay an award under this section in excess of $10,000 to an official below the level of the Commissioner of Customs.’’ 1935—Act Aug. 5, 1935, inserted ‘‘or the navigation laws’’ after ‘‘customs laws’’, and provisions authorizing award of compensation of 25 per centum of the ap- praised value, but not to exceed $50,000 in any case. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1984 AMENDMENT Amendment by Pub. L. 98–573 effective Oct. 15, 1984, see section 214(e) of Pub. L. 98–573, set out as a note under section 1304 of this title. § 1620. Acceptance of money by United States of- ficers 1 Any officer of the United States who directly or indirectly receives, accepts, or contracts for any portion of the money which may accrue to any person making such 1 detection and seizure, or furnishing such 1 information, shall be guilty of a felony and, upon conviction thereof, shall be punished by a fine of not more than $10,000, or by imprisonment for not more than two years, or both, and shall be thereafter ineligible to any office of honor, trust, or emolument. Any such person who pays to any such officer, or to any person for the use of such officer, any portion of such money, or anything of value for or because of such money, shall have a right of action against such officer, or his legal representatives, or against such person, or his legal representa- tives, and shall be entitled to recover the money so paid or the thing of value so given. (June 17, 1930, ch. 497, title IV, § 620, 46 Stat. 758.) Editorial Notes CODIFICATION As enacted by act June 17, 1930, the catchline for this section was ‘‘Same—United States officers’’, as this section was intended to be read as a continuation of the provisions introduced in section 1619 of this title, and the use of ‘‘such’’ in the first sentence is similarly meant to refer back to section 1619. For text of section 1619 of this title prior to its general amendment by Pub. L. 99–570, see 1986 Amendment note under that sec- tion. PRIOR PROVISIONS Provisions similar to those in this section were con- tained in act Sept. 21, 1922, ch. 356, title IV, § 620, 42 Stat. 988. That section was superseded by section 620 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act. Provisions somewhat similar to those in this section but excepting cases of smuggling were contained in act June 22, 1874, ch. 391, § 7, 18 Stat. 187, prior to repeal by act Sept. 21, 1922, ch. 356, title IV, § 643, 42 Stat. 989. § 1621. Limitation of actions No suit or action to recover any duty under section 1592(d), 1593a(d) of this title, or any pecu- niary penalty or forfeiture of property accruing under the customs laws shall be instituted un- less such suit or action is commenced within five years after the time when the alleged of- fense was discovered, or in the case of forfeiture, within 2 years after the time when the involve- ment of the property in the alleged offense was discovered, whichever was later; except that— (1) in the case of an alleged violation of sec- tion 1592 or 1593a of this title, no suit or action (including a suit or action for restoration of lawful duties under subsection (d) of such sec- tions) may be instituted unless commenced within 5 years after the date of the alleged violation or, if such violation arises out of fraud, within 5 years after the date of dis- covery of fraud, and (2) the time of the absence from the United States of the person subject to the penalty or forfeiture, or of any concealment or absence of the property, shall not be reckoned within the 5-year period of limitation. (June 17, 1930, ch. 497, title IV, § 621, 46 Stat. 758; Aug. 5, 1935, ch. 438, title III, § 306, 49 Stat. 527; Pub. L. 95–410, title I, § 110(e), Oct. 3, 1978, 92 Stat. 897; Pub. L. 103–182, title VI, § 668, Dec. 8, 1993, 107 Stat. 2216; Pub. L. 106–185, § 11, Apr. 25, 2000, 114 Stat. 217.) Editorial Notes PRIOR PROVISIONS Provisions similar to those in this section were con- tained in act Sept. 21, 1922, ch. 356, title IV, § 621, 42 Stat. 988. That section was superseded by section 621 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act. Provisions substantially similar to those in this sec- tion, except that the period of limitation was three years, were contained in act June 22, 1874, ch. 391, § 22, 18 Stat. 190, prior to repeal by act Sept. 21, 1922, ch. 356, title IV, § 643, 42 Stat. 989. AMENDMENTS 2000—Pub. L. 106–185 inserted ‘‘, or in the case of for- feiture, within 2 years after the time when the involve- ment of the property in the alleged offense was discov- ered, whichever was later’’ after ‘‘within five years after the time when the alleged offense was discovered’’ in introductory provisions. 1993—Pub. L. 103–182 inserted ‘‘any duty under section 1592(d), 1593a(d) of this title, or’’ before ‘‘any pecuniary