---
kind: "section"
citation: "26 U.S.C. § 7304"
title: "26"
title_heading: "Internal Revenue Code"
number: "7304"
heading: "Penalty for fraudulently claiming drawback"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7304"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 75 — Crimes, Other Offenses, and Forfeitures"
  - "Subchapter C — Forfeitures"
  - "Part I — Property Subject to Forfeiture"
---

# §7304. Penalty for fraudulently claiming drawback


Whenever any [person](/usc/26/7701.md?p=a-1) fraudulently claims or seeks to obtain an allowance of drawback on goods, wares, or merchandise on which no internal tax shall have been paid, or fraudulently claims any greater allowance of drawback than the tax actually paid, he shall forfeit triple the amount wrongfully or fraudulently claimed or sought to be obtained, or the sum of $500, at the election of the [Secretary](/usc/26/7701.md?p=a-11-B).


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 869; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Notes

### Editorial Notes

### Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.