[Code of Federal Regulations]

[Title 31, Volume 1]

[Revised as of July 1, 2005]

From the U.S. Government Printing Office via GPO Access

[CITE: 31CFR27.3]



[Page 277-278]

 

                  TITLE 31--MONEY AND FINANCE: TREASURY

 

PART 27_CIVIL PENALTY ASSESSMENT FOR MISUSE OF DEPARTMENT OF THE TREASURY 

NAMES, SYMBOLS, ETC.--Table of Contents

 

Sec. 27.3  Assessment of civil penalties.



    (a) General Rule. An assessing official may impose a civil penalty 

on any person--

    (1) Who uses in connection with, or as a part of, any advertisement, 

solicitation, business activity, or product, whether alone or with other 

words, letters, symbols, or emblems;

    (i) The words ``Department of the Treasury,'' ``United States Secret 

Service,'' ``United States Customs Service,'' ``Internal Revenue 

Service,'' ``Bureau of Alcohol, Tobacco and Firearms,'' ``Bureau of the 

Public Debt,'' ``Bureau of Engraving and Printing,'' ``Comptroller of 

the Currency,'' ``Federal Law



[[Page 278]]



Enforcement Training Center,'' ``Financial Crimes Enforcement Network,'' 

``United States Mint,'' or the name of any service, bureau, office, or 

other subdivision of the Department of the Treasury;

    (ii) The titles ``Secretary of the Treasury,'' ``Treasurer of the 

United States,'' ``Director of the Secret Service,'' ``Commissioner of 

Customs,'' ``Commissioner of Internal Revenue,'' ``Director, Bureau of 

Alcohol, Tobacco and Firearms,'' ``Commissioner of the Public Debt,'' 

``Director of the Bureau of Engraving and Printing,'' ``Comptroller of 

the Currency,'' ``Director of the Federal Law Enforcement Training 

Center,'' ``Director of the Financial Crimes Enforcement Network,'' 

``Director of the United States Mint,'' or the title of any other 

officer or employee of the Department of the Treasury or subdivision 

thereof;

    (iii) The abbreviations or initials of any entity or title referred 

to in paragraph (a)(1)(i) or (a)(1)(ii) of this section, including but 

not limited to ``USSS,'' ``USCS,'' ``IRS,'' ``ATF,'' or ``BATF,'' 

``BPD,'' ``FLETC,'' ``FINCEN'' or ``FinCEN,''and ``SBMO'';

    (iv) The words ``United States Savings Bond,'' including any 

variation thereof, or the name of any other security, obligation, or 

financial instrument issued by the Department of the Treasury or any 

subdivision thereof;

    (v) Any symbol, emblem, seal, or badge of an entity referred to in 

paragraph (a)(1)(i) of this section (including the design of any 

envelope, stationery, or identification card used by such an entity); or

    (vi) Any colorable imitation of any such words, titles, 

abbreviations, initials, symbol, emblem, seal, or badge; and

    (2) Where such use is in a manner that could reasonably be 

interpreted or construed as conveying the false impression that such 

advertisement, solicitation, business activity, or product is in any 

manner approved, endorsed, sponsored, or authorized by, or associated 

with the Department of the Treasury or any entity referred to in 

paragraph (a)(1)(i) of this section, or any officer, or employee 

thereof.

    (b) Disclaimers. Any determination of whether a person has violated 

the provisions of paragraph (a) of this section shall be made without 

regard to any use of a disclaimer of affiliation with the United States 

Government or any particular agency or instrumentality thereof.

    (c) Civil Penalty. An assessing official may impose a civil penalty 

on any person who violates the provisions of paragraph (a) of this 

section. The amount of a civil monetary penalty shall not exceed $5,000 

for each and every use of any material in violation of paragraph (a), 

except that such penalty shall not exceed $25,000 for each and every use 

if such use is in a broadcast or telecast.

    (d) Time Limitations. (1) Civil penalties imposed under this part 

must be assessed before the end of the three year period beginning on 

the date of offense charged.

    (2) An assessing official may commence a civil action to recover or 

enforce any civil penalty imposed in a Final Notice of Assessment issued 

pursuant to Sec. 27.7 at any time before the end of the two year period 

beginning on the date of the Final Notice of Assessment. If judicial 

review of the Final Notice of Assessment is sought, the two year period 

begins to run from the date that a final and unappealable court order is 

issued.

    (e) Criminal Proceeding. No civil penalty may be imposed under this 

part with respect to any violation of paragraph (a) of this section 

after a criminal proceeding on the same violation has been commenced by 

indictment or information under 31 U.S.C. 333(d).