What is the maximum monetary penalty for fraud if the person concerned has made a prior disclosure and there is no loss of duties, taxes and fees?
A. 40% of the dutiable value of the merchandise
B. The domestic value of the merchandise
C. 20% of the dutiable value of the merchandise
D. 10% of the dutiable value of the merchandise
E. 20% of the domestic value of the merchandise
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The Answer is: D
Citation: 19 CFR 162.73(b)(1)(ii)
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