Whoever, being an officer of the United States, without lawful authority compromises or abates or attempts to compromise or abate any claim of the United States arising under the customs laws for any fine, penalty or forfeiture, or in any manner relieves or attempts to relieve any person, vessel, vehicle, merchandise or baggage therefrom, shall be fined under this title or imprisoned not more than two years, or both.
18 U.S. Code § 1915 - Compromise of customs liabilities
Words “and upon conviction thereof” were also omitted as unnecessary, since punishment could not be imposed until after conviction.
Changes were made in phraseology.
1994—Pub. L. 103–322 substituted “fined under this title” for “fined not more than $5,000”.
The following state regulations pages link to this page.