Whoever willfully conceals or destroys any invoice, book, or paper relating to any merchandise imported into the United States, after an inspection thereof has been demanded by the collector of any collection district; or
Whoever conceals or destroys at any time any such invoice, book, or paper for the purpose of suppressing any evidence of fraud therein contained—
Shall be fined under this title or imprisoned not more than two years, or both.
(June 25, 1948, ch. 645, 62 Stat. 718; Pub. L. 103–322, title XXXIII, §330016(1)(K), Sept. 13, 1994, 108 Stat. 2147.)
Sections: Previous 544 545 546 547 548 549 550 551 552 553 554 555 592 593 594 Next
Last modified: October 26, 2015