19 U.S.C. § 1681b — Enforcement

Page 427 TITLE 19—CUSTOMS DUTIES § 1683 Pub. L. 109–432, § 401(e)(1), which directed insertion of ‘‘or smokeless tobacco products’’ after ‘‘cigarettes’’ wherever appearing, was executed by making the inser- tion after ‘‘Cigarettes’’ in subsec. (b)(1), to reflect the probable intent of Congress. Pub. L. 109–432, § 401(b), inserted at end ‘‘The pre- ceding sentence shall not apply to any cigarettes or smokeless tobacco products sold in connection with a delivery sale.’’ Subsec. (b)(2), (3). Pub. L. 109–432, § 401(e)(2)(B)(ii), in- serted ‘‘or smokeless tobacco products’’ after ‘‘Ciga- rettes’’ in heading. Pub. L. 109–432, § 401(e)(1), which directed insertion of ‘‘or smokeless tobacco products’’ after ‘‘cigarettes’’ wherever appearing, was executed by making the inser- tion after ‘‘Cigarettes’’ and ‘‘cigarettes’’ wherever ap- pearing, to reflect the probable intent of Congress. Subsec. (c). Pub. L. 109–432, § 401(e)(2)(C)(i), inserted ‘‘or smokeless tobacco product’’ after ‘‘cigarette’’ in heading. Pub. L. 109–432, § 401(e)(1), inserted ‘‘or smokeless to- bacco products’’ after ‘‘cigarettes’’ in introductory and concluding provisions. Subsec. (c)(1). Pub. L. 109–432, § 401(e)(2)(C)(ii), in- serted ‘‘or section 4403 of title 15, as the case may be’’ after ‘‘section 1335a of title 15’’. Pub. L. 109–432, § 401(e)(1), inserted ‘‘or smokeless to- bacco products’’ after ‘‘cigarettes’’ in two places. Subsec. (c)(2)(A). Pub. L. 109–432, § 401(e)(2)(C)(iii), in- serted ‘‘or section 4402 of title 15, as the case may be,’’ after ‘‘section 1333 of title 15’’ in introductory provi- sions. Pub. L. 109–432, § 401(e)(1), inserted ‘‘or smokeless to- bacco products’’ after ‘‘cigarettes’’ in cls. (i) and (ii). Subsec. (c)(2)(B). Pub. L. 109–432, § 401(e)(2)(C)(iv), in- serted ‘‘or section 4402(d) of title 15, as the case may be’’ after ‘‘section 1333(c) of title 15’’. Pub. L. 109–432, § 401(e)(1), inserted ‘‘or smokeless to- bacco products’’ after ‘‘cigarettes’’. Subsec. (c)(3)(A). Pub. L. 109–432, § 401(e)(1), inserted ‘‘or smokeless tobacco products’’ after ‘‘cigarettes’’ wherever appearing. Subsec. (d). Pub. L. 109–432, § 401(c), added subsec. (d). Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2006 AMENDMENT Amendment by Pub. L. 109–432 applicable with re- spect to goods entered, or withdrawn from warehouse for consumption, on or after the 15th day after Dec. 20, 2006, see section 401(g) of Pub. L. 109–432, set out as a note under section 1681 of this title. EFFECTIVE DATE Section effective 30 days after Nov. 9, 2000, see section 4004(b) of Pub. L. 106–476, set out as a note under sec- tion 1681 of this title. § 1681b. Enforcement (a) Civil penalty Any person who violates a provision of section 1681a of this title shall, in addition to the tax and any other penalty provided by law, be liable for a civil penalty for each violation equal to the greater of $1,000 or 5 times the amount of the tax imposed by chapter 52 of the Internal Rev- enue Code of 1986 on all cigarettes or smokeless tobacco products that are the subject of such violation. (b) Forfeitures Any tobacco product, cigarette papers, or tube, or any smokeless tobacco product, that was imported into the United States or is sought to be imported into the United States in viola- tion of, or without meeting the requirements of, section 1681a of this title shall be forfeited to the United States, or to any State in which such tobacco product, cigarette papers, or tube is found. Notwithstanding any other provision of law, any product forfeited to the United States, or to any State, pursuant to this subtitle shall be destroyed. (June 17, 1930, ch. 497, title VIII, § 803, as added Pub. L. 106–476, title IV, § 4004(a), Nov. 9, 2000, 114 Stat. 2180; amended Pub. L. 109–432, div. C, title IV, § 401(d), (e)(1), (3), Dec. 20, 2006, 120 Stat. 3048, 3049.) Editorial Notes REFERENCES IN TEXT Chapter 52 of the Internal Revenue Code of 1986, re- ferred to in subsec. (a), is classified to section 5701 et seq. of Title 26, Internal Revenue Code. CODIFICATION Another section 803 of act June 17, 1930, is classified to section 1683a of this title. AMENDMENTS 2006—Subsec. (a). Pub. L. 109–432, § 401(e)(1), inserted ‘‘or smokeless tobacco products’’ after ‘‘cigarettes’’. Subsec. (b). Pub. L. 109–432, § 401(d), (e)(3), in first sen- tence, inserted ‘‘, or any smokeless tobacco product,’’ before ‘‘that was imported’’ and ‘‘, or to any State in which such tobacco product, cigarette papers, or tube is found’’ before period at end and, in second sentence, in- serted ‘‘, or to any State,’’ after ‘‘United States’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2006 AMENDMENT Amendment by Pub. L. 109–432 applicable with re- spect to goods entered, or withdrawn from warehouse for consumption, on or after the 15th day after Dec. 20, 2006, see section 401(g) of Pub. L. 109–432, set out as a note under section 1681 of this title. EFFECTIVE DATE Section effective 30 days after Nov. 9, 2000, see section 4004(b) of Pub. L. 106–476, set out as a note under sec- tion 1681 of this title. SUBTITLE VI—SOFTWOOD LUMBER Editorial Notes CODIFICATION Subtitle is comprised of title VIII of act June 17, 1930, as added by Pub. L. 110–246, title III, § 3301(a), June 18, 2008, 122 Stat. 1844. Another title VIII of act June 17, 1930, was added by Pub. L. 106–476, title IV, § 4004(a), Nov. 9, 2000, 114 Stat. 2178, and is classified to subtitle V (§ 1681 et seq.) of this chapter. § 1683. Definitions In this subtitle: (1) Appropriate congressional committees The term ‘‘appropriate congressional com- mittees’’ means the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives. (2) Country of export The term ‘‘country of export’’ means the country (including any political subdivision of the country) from which softwood lumber or a softwood lumber product is exported before en- tering the United States.