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U.S. Code as of:
01/19/04
Section 542. Entry of goods by means of false statements
Whoever enters or introduces, or attempts to enter or introduce,
into the commerce of the United States any imported merchandise by
means of any fraudulent or false invoice, declaration, affidavit,
letter, paper, or by means of any false statement, written or
verbal, or by means of any false or fraudulent practice or
appliance, or makes any false statement in any declaration without
reasonable cause to believe the truth of such statement, or
procures the making of any such false statement as to any matter
material thereto without reasonable cause to believe the truth of
such statement, whether or not the United States shall or may be
deprived of any lawful duties; or
Whoever is guilty of any willful act or omission whereby the
United States shall or may be deprived of any lawful duties
accruing upon merchandise embraced or referred to in such invoice,
declaration, affidavit, letter, paper, or statement, or affected by
such act or omission -
Shall be fined for each offense under this title or imprisoned
not more than two years, or both.
Nothing in this section shall be construed to relieve imported
merchandise from forfeiture under other provisions of law.
The term "commerce of the United States", as used in this
section, shall not include commerce with the Virgin Islands,
American Samoa, Wake Island, Midway Islands, Kingman Reef, Johnston
Island, or Guam.
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