---
kind: "section"
citation: "19 U.S.C. § 64"
title: "19"
title_heading: "Customs Duties"
number: "64"
heading: "Laws imposing fines applicable to persons acting under customs laws"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/19/64"
units:
  - "Chapter 1 — Collection Districts, Ports, and Officers"
---

# §64. Laws imposing fines applicable to persons acting under customs laws


All Acts and parts of Acts imposing fines, penalties, or other punishment for offenses committed by an internal revenue officer or other officer of the Department of the Treasury of the [United States](/usc/19/1683.md?p=9), or under any bureau thereof, shall apply to all [persons](/usc/19/1683.md?p=8) whomsoever, employed, appointed, or acting under the authority of any customs law, when such [persons](/usc/19/1683.md?p=8) are designated or acting as officers or deputies, or [persons](/usc/19/1683.md?p=8) having the custody or disposition of any public money.


## Source credit

(Feb. 8, 1875, ch. 36, § 23 (part), 18 Stat. 312.)

## Notes

### Editorial Notes

### Codification

Section is based on section 23 (as related to persons acting under any customs law) of act Feb. 8, 1875. Provisions of section 23 (as related to persons acting under any internal revenue law or any revenue provisions of any law of the United States) were repealed effective Feb. 11, 1939, by section 4 of act Feb. 10, 1939 (53 Stat. 1) and incorporated as section 4048 of Title 26, Internal Revenue Code of 1939. The Internal Revenue Code of 1939 was repealed by the Internal Revenue Code of 1954. The Internal Revenue Code of 1954 was redesignated the Internal Revenue Code of 1986 by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095. Provisions of former section 4048 are covered by section 7344 of Title 26, Internal Revenue Code.