Title 19 — Customs DutiesRelease 119-73not60
§64 Laws Imposing Fines Applicable to Persons Acting Under Customs Laws
Title 19 › Chapter 1— COLLECTION DISTRICTS, PORTS, AND OFFICERS › § 64
Summary
Laws that punish Internal Revenue or other Treasury officers must also apply to people working under customs laws when they act as officers or deputies or when they 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to persons acting under any internal revenue law or any revenue provisions of any law of the United States) were repealed effective Feb. 11, 1939, by section 4 of act Feb. 10, 1939 (53 Stat. 1) and incorporated as section 4048 of Title 26, Internal Revenue Code of 1939. The Internal Revenue Code of 1939 was repealed by the Internal Revenue Code of 1954.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 19 — Customs Duties
Last Updated
Apr 5, 2026
Release point: 119-73not60