§ 1619. Award of compensation to informers

• (a) If—
  • (1) any person who is not an employee or officer of the United States—
    • (A) detects and seizes any vessel, vehicle, aircraft, merchandise, or baggage subject to seizure and forfeiture under the customs laws or the navigation laws and reports such detection and seizure to a customs officer, or
    • (B) furnishes to a United States attorney, the Secretary of the Treasury, or any customs officer original information concerning—
      • (i) any fraud upon the customs revenue, or
      • (ii) any violation of the customs laws or the navigation laws which is being, or has been, perpetrated or contemplated by any other person; and
  • (2) such detection and seizure or such information leads to a recovery of—
    • (A) any duties withheld, or
    • (B) any fine, penalty, or forfeiture of property incurred;
• (b) If—
  • (1) any vessel, vehicle, aircraft, merchandise, or baggage is forfeited to the United States and is thereafter, in lieu of sale—
    • (A) destroyed under the customs or navigation laws, or
    • (B) delivered to any governmental agency for official use, and
  • (2) any person would be eligible to receive an award under subsection (a) but for the lack of sale of such forfeited property,
• (c) The amount awarded and paid to any person under this section may not exceed $250,000 for any case.
• (d) Unless otherwise provided by law, any amount paid under this section shall be paid out of appropriations available for the collection of the customs revenue.
• (e) For purposes of this section, an amount recovered under a bail bond shall be deemed a recovery of a fine incurred.