Title 19Customs DutiesRelease 119-73

§64 Laws imposing fines applicable to persons acting under customs laws

Title 19 › Chapter CHAPTER 1— - COLLECTION DISTRICTS, PORTS, AND OFFICERS › § 64

Last updated Apr 6, 2026|Official source

Summary

Penalties for Treasury officers cover people working under customs laws when they act as officers, deputies, or handle public money.

Full Legal Text

Title 19, §64

Customs Duties — Source: USLM XML via OLRC

All Acts and parts of Acts imposing fines, penalties, or other punishment for offenses committed by an internal revenue officer or other officer of the Department of the Treasury of the United States, or under any bureau thereof, shall apply to all persons whomsoever, employed, appointed, or acting under the authority of any customs law, when such persons are designated or acting as officers or deputies, or persons having the custody or disposition of any public money.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Codification Section is based on section 23 (as related to persons acting under any customs law) of act Feb. 8, 1875. Provisions of section 23 (as related to persons acting under any internal revenue law or any revenue provisions of any law of the United States) were repealed effective Feb. 11, 1939, by section 4 of act Feb. 10, 1939 (53 Stat. 1) and incorporated as section 4048 of Title 26, Internal Revenue Code of 1939. The Internal Revenue Code of 1939 was repealed by the Internal Revenue Code of 1954. The Internal Revenue Code of 1954 was redesignated the Internal Revenue Code of 1986 by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095. Provisions of former section 4048 are covered by section 7344 of Title 26, Internal Revenue Code.

Reference

Citations & Metadata

Citation

19 U.S.C. § 64

Title 19Customs Duties

Last Updated

Apr 6, 2026

Release point: 119-73