{"data":{"id":"us/27-cfr-70.100","jurisdiction":"us","citation":"27 CFR 70.100","heading":"Penalty for fraudulently claiming drawback.","body":"Whenever any person fraudulently claims or seeks to obtain an allowance of drawback on goods, wares, or merchandise on which no internal revenue tax shall have been paid, or fraudulently claims any greater allowance of drawback than the tax actually paid, that person shall forfeit triple the amount wrongfully or fraudulently claimed or sought to be obtained, or the sum of $500, at the election of the appropriate TTB officer.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURES AND PRACTICES","PART 70—PROCEDURE AND ADMINISTRATION","Subpart D—Collection of Excise and Special (Occupational) Tax"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"86971dc90ef6caf85dc092c58676376c3510e1d7cdf0981cfa1c79ee8b68a5c8","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-70.98","next":"us/27-cfr-70.101"},"notice":"GroundRules: Original legal text. Not legal advice."}