18 U.S.C. § 551 - Concealing or destroying invoices or other papers

• Cite as: 18 U.S.C. § 551

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.

Cite as 18 U.S.C. § 551

Source: June 25, 1948, ch. 645, 62 Stat. 718; Pub. L. 103-322, title XXXIII, §330016(1)(K), Sept. 13, 1994, 108 Stat. 2147.

Notes from the Office of Law Revision Counsel

current through 5/22/2023

HISTORICAL AND REVISION NOTES

Based on title 18, U.S.C., 1940 ed., §120 (Mar. 4, 1909, ch. 321, §64, 35 Stat. 1100).

Minor changes were made in phraseology.