Page:United States Statutes at Large Volume 107 Part 3.djvu/240

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107 STAT. 2178 PUBLIC LAW 103-182—DEC. 8, 1993 "(2) EFFECTS OF FAILURE TO COMPLY WITH DEMAND.— Except as provided in paragraph (4), if a person fails to comply with a lawful demand for information under subsection (a)(l)(A) the following provisions apply: "(A) If the failure to comply is a result of the willful feulure of the person to maintain, store, or retrieve the demanded information, such person shall be subject to a penalty, for each release of merchandise, not to exceed $100,000, or an amount equal to 75 percent of the appraised value of the merchandise, whichever amount is less. (B) If the failure to comply is a result of the negligence of the person in maintaining, storing, or retrieving the demanded information, such person shall be subject to a penalty, for each release of merchandise, not to exceed $10,000, or an amount equal to 40 percent of the appraised value of the merchandise, whichever amount is less. "(C) In addition to any penalty imposed under subparagraph (A) or (B) regeirding demanded information, if such information related to the eligibility of merchandise for a column 1 special rate of duty under title I, the entry of such merchandise— "(i) if imliquidated, shall be liquidated at the applicable colimm 1 general rate of duty; or "(ii) if liquidated within the 2-year period preceding the date of the demand, shall be reUquidated, notwithstanding the time limitation in section 514 or 520, at the applicable column 1 general rate of duty; except that any liquidation or reliquidation under clause (i) or (ii) shall be at the applicable column 2 rate of duty if the Customs Service demonstrates that the merchandise should be dutiable at such rate. "(3) AVOIDANCE OF PENALTY. —No penalty may be assessed under this subsection if the person can show— "(A) that the loss of the demanded information was the result of an act of God or other natural casualty or disaster beyond the fault of such person or an agent of the person; "(B) on the basis of other evidence satisfactory to the Customs Service, that the demand was substantially complied with; or "(C) the information demanded was presented to and retained by the Customs Service at the time of entry or submitted in response to an earlier demand. "(4) PENALTIES NOT EXCLUSIVE. — Any penalty imposed under this subsection shall be in addition to any other penalty provided by law except for— ^ "(A) a penalty imposed under section 592 for a material omission of the demanded information, or "(B) disciplinary action taken under section 641. "(5) REMISSION OR MITIGATION.— A penalty imposed under this section may be remitted or mitigated under section 618. "(6) CUSTOMS SUMMONS.—Nothing in this subsection shall limit or preclude the Customs Service from issuing, or seeking the enforcement of, a customs summons. "(7) ALTERNATIVES TO PENALTIES.— "(A) IN GENERAL. — When a recordkeeper who—