Section 138
SEC. 138. The master of every vessel employed in the coastwise trade which shall, from any cause, put into a port or place other than those to which she was cleared shall, within twenty-four hours thereafter, make report of his arrival to the customs officer at the port entered, which report shall show the name of the place he came from, and to which he is bound, with an account of his lading; and every master who neglects or refuses to do so, shall be liable to a penalty of not more than one hundred dollars, or one dollar per net ton, in the discretion of the collector.