The maximum monetary civil penalty that Customs may assess against an individual for a “fraudulent violation” of Section 592 of the Tariff Act of 1930, as amended, when the circumstances of the violation were not disclosed, is:
A) Any amount the port director of Customs imposes.
B) 40% of the dutiable value of the merchandise if there is no loss of duties.
C) An amount not to exceed the domestic value of the merchandise.
D) The lesser of the domestic value of the merchandise or 4 times the loss of duties.
E) Two times the lawful duties of which the United States is or may be deprived.
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The Answer is: C
Citation: 19 CFR 162.73, 19 U.S.C. 1592 ( C) (1)
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