Section 344
SEC. 344. All fines, penalties, and forfeitures lawfully incurred or imposed not enforceable or collectible by the respective collectors, either by reason of the nature of the statutory provision authorizing the same or by reason of there being no property under the control of the collector upon which the lien for such liability created by the imposition of such fine, penalty, or forfeiture can be enforced without a suit or criminal prosecution, shall be reported by the collector within ten days to the proper prosecuting officer of the district in which such fines, penalties, or forfeitures are incurred or imposed, together with a statement of all the facts and circumstances of the case within the collector's knowledge, or which may come to his knowledge from time to time, together with the names of the witnesses and the provisions of the law believed to be violated, on which a reliance may be had for condemnation or conviction.