PUBLIC LAW 95-410—OCT. 3, 1978 gation of the monetary penalty. A t the conclusion of any proceeding under such section 618, the appropriate customs officer shall provide to the person concerned a written statement which sets forth the final determination and the findings of fact and conclusions of law on which such determination is based. "(c)
92 STAT. 895
19 USC 1618.
MAXIMUM PENALTIES.—
" (1) FRAUD.—A fraudulent violation of subsection (a) is punishable by a civil penalty in an amount not to exceed the domestic value of the merchandise. " (2) GROSS NEGLIGENCE.—A grossly negligent violation of subsection (a) is punishable by a civil penalty in an amount not to exceed— " (A) the lesser of— " (i) the domestic value of the merchandise, or " ( i i) four times the lawful duties of which the United States is or may be deprived, or " (B) if the violation did not affect the assessment of duties, 40 percent of the dutiable value of the merchandise. " (3) NEGLIGENCE.—A negligent violation of subsection (a) is punishable by a civil penalty in an amount not to exceed— " (A) the lesser of— " (i) the domestic value of the merchandise, or " ( i i) two times the lawful duties of which the United . States is or may be deprived, or " (B) if the violation did not affect the assessment of duties, 20 percent of the dutiable value of the merchandise. " (4) PRIOR DISCLOSURE.—If the person concerned discloses the circumstances of a violation of subsection (a) before, or without knowledge of, the commencement of a formal investigation of such violation, with respect to such violation, merchandise shall not be seized and any monetary penalty to be assessed under subsection (c) shall not exceed— ,, " (A) if the violation resulted from fraud— " (i) an amount equal to 100 percent of the lawful duties of which the United States is or may be deprived, so long as such person tenders the unpaid amount of the lawful duties at the time of disclosure or within thirty days, or such longer period as the appropriate customs officer may provide, after notice by the appropriate customs officer of his calculation of such unpaid amount, or " ( i i) if such violation did not affect the assessment of duties, 10 percent of the dutiable value; or " (B) if such violation resulted from negligence or gross negligence, the interest (computed from the date of liquidation at the prevailing rate of interest applied under section 6621 of the I n t e r n a l Revenue Code of 1954) on the amount 26 USC 6621. of lawful duties of which the United States is or may be deprived so long as such person tenders the unpaid amount of the lawful duties at the time of disclosure or within 30 days, or such longer period as the appropriate customs officer may provide, after notice by the appropriate customs officer of his calculation of such unpaid amount. The person asserting lack of knowledge of the commencement of a formal investigation has the burden of proof in establishing such lack of knowledge.
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