Whoever knowingly effects any entry of goods, wares, or merchandise, at less than the true weight or measure thereof, or upon a false classification as to quality or value, or by the payment of less than the amount of duty legally due, shall be fined under this title or imprisoned not more than two years, or both.
18 U.S. Code § 541 - Entry of goods falsely classified
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Historical and Revision Notes
Based on title 18, U.S.C., 1940 ed., § 126 (Mar. 4, 1909, ch. 321, § 69, 35 Stat. 1101).
Changes were made in phraseology.
1994—Pub. L. 103–322 substituted “fined under this title” for “fined not more than $5,000”.