61. Provided the person is not excused from the penalty pursuant to CBP regulations, the willful failure of a person to maintain, store, or retrieve a demanded record(s) will be subject to a penalty, for each release of merchandise, not to exceed _____, or an amount equal to _____ of the appraised value of the merchandise, whichever amount is less.
A. $10,000; 40 percent
B. $10,000; 75 percent
C. $30,000; 10 percent
D. $100,000; 40 percent
E. $100,000; 75 percent
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The Answer is: E
Citation: 19 CFR 163.6(b)
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