Section 266
SEC. 266. If any importer or proprietor of any warehoused merchandise, or any person in his employ, shall, by any contrivance, fraudulently open the warehouse, or shall gain access to the merchandise, except in the presence of the proper officer of the customs, acting in the execution of his duty, such importer or proprietor and any agent or employee so offending shall each be liable to a penalty of one thousand dollars for every such offense.