Whoever, being an officer of the revenue, knowingly admits to entry, any goods, wares, or merchandise, upon 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, and removed from office.
18 U.S. Code § 543. Entry of goods for less than legal duty
Historical and Revision Notes
Changes were made in phraseology.
1994—Pub. L. 103–322 substituted “fined under this title” for “fined not more than $5,000”.