Cap. 37 Art. 18Penalty on fraudulent import entries and concealments.

If any person shall import or cause to be imported any package containing goods not corresponding with the entry thereof, or shall, directly or indirectly, import or cause to be imported or entered any package of goods as of one denomination which shall afterwards be discovered, either before or after delivery thereof, to contain other goods, or goods subject to a higher rate or other amount of duty than those of the denomination by which such package or the goods in such package were entered, such person shall be liable for every such offence to a fine (multa) equivalent to three times the amount of duty payable on the goods contained in such package or five hundred and eighty-two euro and thirty-four cents (€582.34), whichever is the greater, so however that one third of the said amount shall be considered as a civil debt owed and payable to the Department of Customs, and such package and the goods therein shall be forfeited.