Except in the case of fraud, any action to recover penalties under this chapter shall be barred unless the action is commenced within 6 years after the date of the act or omission which is the basis for the action. ( Pub. L. 97–451, title III, § 307 , Jan. 12, 1983 , 96 Stat. 2462 .) Statutory Notes and Related Subsidiaries Applicability Section no longer applicable with respect to Federal lands , but applicability of section to Indian leases not affected, see section 8(a) of Pub. L. 104–185 , set out as a note under section 1732 of this title .