COLLECTION 461 names of the witnesses, setting forth the provisions of law believed to be so violated on which reliance may be had for condemnation or conviction. (b) PRosECUTroNs BY DISTRICT ATTORNEY.- For the duty of every district attorney to whom the collector reports the cases in which such fines, penalties, or forfeitures have been incurred in the district of such attorney to cause proper proceedings to be com- menced and prosecuted, when authorized or sanctioned by the Commis- sioner and directed by the Attorney General, see R. S. 838 as amended by Feb. 27, 1877, c. 69, s. 1, 19 Stat. 241 (U. S. C ., Title 28, § 486). (c) PLAINTIrFF PROCEEDINGS, AND VENUE. - All suits for fines, pen- alties, and forfeitures, where not otherwise provided for, shall be brought in the name of the United States, in any proper form of action, or by any appropriate form of proceeding, qui tam or other- wise, before any district court of the United States for the district within which said fine, penalty, or forfeiture may have been incurred, or before any other court of competent jurisdiction. (d) CosTs.-In case of any suit for penalties or forfeitures brought upon information received from any person, other than a collector, deputy collector, revenue agent, or inspector, the United States shall not be subject to any costs of suit. SEC. 3746. SUITS FOR RECOVERY OF ERRONEOUS REFUNDS. (a) REFUNDS AFTER LMrrTATION PERIOD.- Any portion of an inter- nal revenue tax (or any interest, penalty, additional amount, or addi- tion to such tax) refund of which is erroneously made, within the meaning of section 3774, may be recovered by suit brought in the name of the United States, but only if such suit is begun within two years after the making of such refund. (b) REFUNDS OTHERWISE ERRONEOUS.-Any portion of an inter- nal revenue tax (or any interest, penalty, additional amount, or addi- tion to such tax) which has been erroneously refunded (if such refund would not be considered as erroneous under section 3774) may be recovered by suit brought in the name of the United States, but only if such suit is begun before the expiration of two years after the making of such refund. (c) REFUNI)S BASED ON FRAUD OR MISREPRESENTATION.- Despite the provisions of subsections (a) and (b) such suit may be brought at any time within five years from the making of the refund if it appears that any part of the refund was induced by fraud or the misrepresentation of a material fact. (d) INTEREST.-Erroneous refunds recoverable by suit under this section shall bear interest at the rate of 6 per centurn per annum from the date of the payment of the refund. SEC. 3747. DISPOSITION OF JUDGMENTS AND MONEYS RECOVERED. All judgments and moneys recovered or received for taxes, costs, forfeitures, and penalties, shall be paid to collectors as internal revenue taxes are required to be paid. SEC. 3748. PERIODS OF LIMITATION. (a) CRIMINAL PROSECUTIONS. -No person shall be prosecuted, tried, or punished, for any of the various offenses arising under the internal revenue laws of the United States unless the indictment is found or the information instituted within three years next after the commis- sion of the offense, except that the period of limitation shall be six years- (1) for offenses involving the defrauding or attempting to de- fraud the United States or any agency thereof, whether by con- spiracy or not, and in any manner, (2) for the offense of willfully attempting in any manner to evade or defeat any tax or the payment thereof, and (3) for the offense of willfully aiding or assisting in, or procur- ing, counseling, or advising, the preparation or presentation under,
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