Historical and Revision Notes | ||
|---|---|---|
Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
41107 | 46 App.:1712(a). | Pub. L. 98–237, § 13(a), Mar. 20, 1984, 98 Stat. 82; Pub. L. 105–258, title I, § 112(a), Oct. 14, 1998, 112 Stat. 1911. |
In subsection (b), the words “is subject to an action in rem to enforce the lien” are substituted for “may be libeled therefore” to modernize the language.
2022—Pub. L. 117–146, § 8(a)(1)(A), inserted “or refunds” after “penalties” in section catchline.
Subsec. (a). Pub. L. 117–146, § 8(a)(1)(B), inserted “or, in addition to or in lieu of a civil penalty, is liable for the refund of a charge” after “civil penalty”.
Subsec. (b). Pub. L. 117–146, § 8(a)(1)(C), inserted “or, in addition to or in lieu of a civil penalty, the refund of a charge,” after “civil penalty”.