Any person who shall intentionally swear falsely on an examination before the Collector of Customs shall be guilty of a misdemeanor; and if he is the owner, importer or consignee, the merchandise shall be forfeited or the value thereof may be recovered from such person. SOURCE: GC § 47128 amended by P.L. 13-187:235 (Sept. 2, 1976).
False Swearing
5 GCA § 73130 — under Customs and Quarantine Agency.
5 GCA § 73130