§1497. Penalties for failure to declare — Inbound Citations

Citations to §1497(b)

• 19 U.S.C. § 1590(c)

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  (c) Any person who violates any provision of this section is liable for a civil penalty equal to twice the value of the merchandise involved in the violation, but not less than $10,000. The value of any controlled substance included in the merchandise shall be determined in accordance with section 1497(b) of this title.