Section 1. Short title
This Act may be cited as the False Claims Enhancement Act.
Section 2. False Claims Act
Section 3729(a)(1) of title 31, United States Code, is amended—
(1) in subparagraph (F), by striking or at the end;
(2) in subparagraph (G), by striking the comma, and inserting; or; and
(3) by adding at the end the following:
(H) knowingly misrepresents to another an obligation to pay or transmit duty payments to the Government and improperly receives such payment or transmission of duty payments without paying or transmitting such duty payments to the Government,