                        TITLE 19--CUSTOMS DUTIES
 
              CHAPTER 3--THE TARIFF AND RELATED PROVISIONS
 
                   SUBTITLE IV--CUSTOMS ADMINISTRATION
 
                        Administrative Provisions
 
        part 3--ascertainment, collection, and recovery of duties
 
Sec. 341. Fraudulent practices; consul's report

    All consuls of the United States having any knowledge or belief of 
any case or practice of any person who obtains verification of any 
invoice whereby the revenue of the United States is or may be defrauded, 
shall report the facts to the appropriate customs officer of the port 
where the revenue is or may be defrauded, or to the Secretary of the 
Treasury.

(R.S. Sec. 2863; Apr. 5, 1906, ch. 1366, Sec. 3, 34 Stat. 100; Pub. L. 
91-271, title III, Sec. 319, June 2, 1970, 84 Stat. 293.)

                          Codification

    R.S. Sec. 2863 derived from act July 14, 1862, ch. 163, Sec. 18, 12 
Stat. 559.


                               Amendments

    1970--Pub. L. 91-271 substituted reference to the appropriate 
customs officer for reference to the collector.


                    Effective Date of 1970 Amendment

    For effective date of amendment by Pub. L. 91-271, see section 203 
of Pub. L. 91-271, set out as a note under section 1500 of this title.

                          Transfer of Functions

    Functions of all officers of Department of the Treasury and 
functions of all agencies and employees of such Department transferred, 
with certain exceptions, to Secretary of the Treasury, with power vested 
in him to authorize their performance or performance of any of his 
functions, by any of those officers, agencies, and employees, by Reorg. 
Plan No. 26 of 1950, Secs. 1, 2, eff. July 31, 1950, 15 F.R. 4935, 64 
Stat. 1280, 1281, set out in the Appendix to Title 5, Government 
Organization and Employees. Customs officers, referred to in this 
section, are under Department of the Treasury.
