A broker counsels a client that certain gemstones are absolutely free of duty and need not be declared upon entry into the United States. The client arrives in the United States and fails to declare a quantity of gemstones worth $45,000. A penalty of $30,000 may be imposed against the broker for such counseling, yet not to exceed $30,000. What personal penalty would the client incur, under the provision of title 19, United States Code, section 1497?
A. None
B. 10000
C. 15000
D. 30000
E. 45000
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The Answer is: E
Citation: Appendix C – 19 CFR 171 VI-Section 1641(d)(1)(D)
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