§5317. Search and forfeiture of monetary instruments — Inbound Citations
31 U.S.C. § 5317
Cited by 3 provisions in release 119-102.
Citations to 31 U.S.C. § 5317 as a whole
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(c) The Secretary may remit any part of a forfeiture under subsection (c) or (d)1 of section 5317 of this title or civil penalty under subsection (a)(2) of this section.
Citations to §5317(b)
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(2) The Secretary of the Treasury may impose an additional civil penalty on a person not filing a report, or filing a report containing a material omission or misstatement, under section 5316 of this title or a regulation prescribed under section 5316. A civil penalty under this paragraph may not be more than the amount of the monetary instrument for which the report was required. A civil penalty under this paragraph is reduced by an amount forfeited under section 5317(b) of this title.
Citations to §5317(c)(2)
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Gross income shall not include any interest received from the Federal Government in connection with an action to recover property seized by the Internal Revenue Service pursuant to section 5317(c)(2) of title 31, United States Code, by reason of a claimed violation of section 5324 of such title.