18 U.S.C. § 3285 — Criminal contempt

Page 756 TITLE 18—CRIMES AND CRIMINAL PROCEDURE § 3284 from its taxes, duties, or other sources, for the pay- ment of the national expenses.’’ Quoting United States v. Mayo (1813, Fed. Cas. No. 15,755) that ‘‘revenue laws’’ meant such laws ‘‘as are made for the direct and avowed purpose of creating revenue or public funds for the service of the Government.’’ Definition of revenue. ‘‘Revenue’’ is the income of a State, and the revenue of the Post Office Department, being raised by a tax on mailable matter conveyed in the mail, and which is disbursed in the public service, is as much a part of the income of the government as moneys collected for duties on imports (United States v. Bromley, 53 U.S. 88, 99, 13 L. Ed. 905). ‘‘Revenue’’ is the product or fruit of taxation. It mat- ters not in what form the power of taxation may be ex- ercised or to what subjects it may be applied, its exer- cise is intended to provide means for the support of the Government, and the means provided are necessarily to be regarded as the internal revenue. Duties upon im- ports are imposed for the same general object and, be- cause they are so imposed, the money thus produced is considered revenue, not because it is derived from any particular source (United States v. Wright, 1870, Fed. Cas. No. 16,770). ‘‘Revenue law’’ is defined as a law for direct object of imposing and collecting taxes, dues, imports, and ex- cises for government and its purposes (In re Mendenhall, D.C. Mont. 1935, 10 F. Supp. 122). Act Cong. March 2, 1799, ch. 22, 1 Stat. 627, regulating the collection of duties on imports, is a revenue law, within the meaning of act Cong. April 18, 1818, ch. 70, 3 Stat. 433, providing for the mode of suing for and re- covering penalties and forfeitures for violations of the revenue laws of the United States (The Abigail, 1824, Fed. Cas. No. 18). Changes were made in phraseology. Editorial Notes AMENDMENTS 2006—Pub. L. 109–162 inserted ‘‘, or for ten years after the offense, whichever is longer’’ after ‘‘of the child’’. 2003—Pub. L. 108–21 substituted ‘‘Offenses against children’’ for ‘‘Child abuse offenses’’ in section catch- line and amended text generally. Prior to amendment, text read as follows: ‘‘No statute of limitations that would otherwise preclude prosecution for an offense in- volving the sexual or physical abuse of a child under the age of 18 years shall preclude such prosecution be- fore the child reaches the age of 25 years.’’ 1994—Pub. L. 103–322 substituted ‘‘Child abuse of- fenses’’ for ‘‘Customs and slave trade violations’’ as section catchline and amended text generally. Prior to amendment, text read as follows: ‘‘No person shall be prosecuted, tried or punished for any violation of the customs laws or the slave trade laws of the United States unless the indictment is found or the informa- tion is instituted within five years next after the com- mission of the offense.’’ § 3284. Concealment of bankrupt’s assets The concealment of assets of a debtor in a case under title 11 shall be deemed to be a continuing offense until the debtor shall have been finally discharged or a discharge denied, and the period of limitations shall not begin to run until such final discharge or denial of discharge. (June 25, 1948, ch. 645, 62 Stat. 828; Pub. L. 95–598, title III, § 314(k), Nov. 6, 1978, 92 Stat. 2678.) HISTORICAL AND REVISION NOTES Based on section 52(d) of title 11, U.S.C., 1940 ed., Bankruptcy (May 27, 1926, ch. 406, § 11d, 44 Stat. 665; June 22, 1938, ch. 575, § 1, 52 Stat. 856). The 3-year-limitation provision was omitted as un- necessary in view of the general statute, section 3282 of this title. The words ‘‘or a discharge denied’’ and ‘‘or denial of discharge’’ were added on the recommendation of the Department of Justice to supply an omission in exist- ing law. Other subsections of said section 52 of title 11, U.S.C., 1940 ed., are incorporated in sections 151–154 and 3057 of this title. Other minor changes of phraseology were made. Editorial Notes AMENDMENTS 1978—Pub. L. 95–598 substituted ‘‘debtor in a case under title 11’’ for ‘‘bankrupt or other debtor’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1978 AMENDMENT Amendment by Pub. L. 95–598 effective Oct. 1, 1979, see section 402(a) of Pub. L. 95–598, set out as an Effec- tive Date note preceding section 101 of Title 11, Bank- ruptcy. SAVINGS PROVISION Amendment by section 314 of Pub. L. 95–598 not to af- fect the application of chapter 9 (§ 151 et seq.), chapter 96 (§ 1961 et seq.), or section 2516, 3057, or 3284 of this title to any act of any person (1) committed before Oct. 1, 1979, or (2) committed after Oct. 1, 1979, in connection with a case commenced before such date, see section 403(d) of Pub. L. 95–598, set out as a note preceding sec- tion 101 of Title 11, Bankruptcy. § 3285. Criminal contempt No proceeding for criminal contempt within section 402 of this title shall be instituted against any person, corporation or association unless begun within one year from the date of the act complained of; nor shall any such pro- ceeding be a bar to any criminal prosecution for the same act. (June 25, 1948, ch. 645, 62 Stat. 828.) HISTORICAL AND REVISION NOTES Based on section 390 of title 28, U.S.C., 1940 ed., Judi- cial Code and Judiciary (Oct. 15, 1914, ch. 323, § 25, 38 Stat. 740). Word ‘‘criminal’’ was inserted before ‘‘contempt’’ in first line. Words ‘‘within section 402 of this title’’ were inserted after ‘‘contempt’’. The correct meaning and narrow application of title 28, U.S.C., 1940 ed., § 390, are preserved, as section 389 of that title is incorporated in sections 402 and 3691 of this title. Words ‘‘corporation or association’’ were inserted after ‘‘person’’, thus embodying applicable definition of section 390a of title 28, U.S.C., 1940 ed. (See reviser’s note under section 402 of this title.) § 3286. Extension of statute of limitation for cer- tain terrorism offenses (a) EIGHT-YEAR LIMITATION.—Notwithstanding section 3282, no person shall be prosecuted, tried, or punished for any noncapital offense involving a violation of any provision listed in section 2332b(g)(5)(B), or a violation of section 112, 351(e), 1361, or 1751(e) of this title, or section 46504, 46505, or 46506 of title 49, unless the indict- ment is found or the information is instituted within 8 years after the offense was committed. Notwithstanding the preceding sentence, of- fenses listed in section 3295 are subject to the statute of limitations set forth in that section. (b) NO LIMITATION.—Notwithstanding any other law, an indictment may be found or an in-