Section 294
SEC. 294. If any person so cited to appear shall neglect or refuse to attend, or shall decline to answer, or shall refuse to answer in writing any material interrogatories, and subscribe his name to his deposition, or to produce such papers, when so required by the Insular Collector, collectors of customs at subports of entry, or their respective deputies duly appointed, or any of them, he shall be liable to a penalty of one hundred dollars; and if such person be the owner, importer, or consignee, the appraisement which the Insular Collector may make of the merchandise shall be final and conclusive; and any person who shall willfully and corruptly swear falsely on an examination before the Insular Collector or collector of customs at subport of entry, or any of their deputies duly appointed, shall be deemed guilty of perjury and if he is the owner, importer, or consignee, the merchandise shall be forfeited.