21 U.S.C. § 2403

(a) In general (1) Criminal penalty Whoever violates section 2402 of this title shall be sentenced to a term of imprisonment for not more than 10 years, fined $250,000 if the person is an individual or $1,000,000 if the defendant is other than an individual, or both. (2) Forfeiture Any property real or personal, tangible or intangible, may be seized and criminally forfeited to the United States if that property— (A) is used or intended to be used, in any manner, to commit or facilitate a violation of section 2402 of this title ; or (B) constitutes or is traceable to the proceeds taken, obtained, or retained in connection with or as a result of a violation of section 2402 of this title . (b) Limitation on prosecution (1) In general No person shall be prosecuted, tried, or punished for violation of section 2402 of this title unless the indictment is returned or the information is filed within 10 years after the date on which the offense was completed. (2) Tolling Upon application in the United States, filed before a return of an indictment, indicating that evidence of an offense under this chapter is in a foreign country, the district court before which a grand jury is impaneled to investigate the offense shall suspend the running of this statute of limitation for the offense if the court finds by a preponderance of the evidence that an official request has been made for such evidence and that it reasonably appears, or reasonably appeared at the time the request was made, that such evidence is, or was, in such foreign country.